MANN'S 

AGRICULTURAL 

BOOKKEEPING  INSTRUCTOR 

Designed  for  Self-Instruction  and  School  Room  Use 

BY 

J.    D.    MANN 

GALENA,  OHIO 

Graduate  of  Ohio  Wesleyan  University  School  of  Business, 
Delaware,    Ohio    J  902 


COPYRIGHT    1914 

BY 

J.     D.     MANN 

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•  •••••••                       Z     \   •m 

«•••,••••                          .     .    • 

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•      •     •••     •           •    •          .     •    ••       •     ••    •     ••• 

MAIL     ORDERS    WILL    BE    FILLED    PROMPTLY    BY    THE    AUTHOR 


,1^ 


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PREFACE 

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HE  object  in  presenting  this  volume  to  the  farmer  and  student  of  agricul- 
ture, is  to  teach  the  important  points  of  theory  and  practice  of  book- 
keeping to  such  an  extent,  that  it  may  be  possible  to  keep  a  record  of  bus- 
iness transactions  in  such  a  way,  that  by  an  examination  of  the  books 
the  true  condition  of  the  business  may  be  known  at  once. 

Since  farming  has  become  a  science,  the  successful  farmer  has  become,  both  a 
scientific  and  business  man. 

It  is  just  as  important  for  a  farmer  to  keep  a  record  of  his  business  transactions 
as  it  is  for  any  other  business  man. 

After  making  a  careful  study  of  the  several  systems  of  bookkeeping,  -we  have 
failed  to  find  a  system  that  meets  the  requirements  of  the  man  who  is  engaged  in 
general  farming.  This  fact  has  prompted  the  author  to  present  to  the  modern  far- 
mer a  system  of  keeping  farm  accounts  that  will  meet  his  requirements  and  at  the 
same  time  eliminate  the  unnecessary  technicalities  of  bookkeeping  which  he  will 
never  use  in  keeping  farm  accounts.  For  this  reason  we  have  employed  transac- 
tions in  this  set  of  books  that  w^ill  be  familiar  to  the  ordinary  farmer  and  at  the  same 
time  be  such  that  they  will  illustrate  the  fundamental  principles  of  bookkeeping. 

We  have  also  endeavored  to  make  the  system  as  simple  as  possible  and  yet  so 
complete  that  it  will  meet  the  requirements  of  any  one  who  is  engaged  in  general  or 
specialized  farming. 

For  the  farmer  who  is  engaged  in  the  mercantile  business,  such  as  selling  fence, 
fertilizer,  farm  implements,  etc.,  we  have  employed  transactions  that  will  show  how 
such  entries  should  be  made. 

It  is  not  necessary  to  be  a  college  graduate  in  order  to  be  able  to  master  this  sys- 
tem. Indeed  it  has  been  our  foremost  aim  to  put  the  work  in  such  a  way  that  anyone 
possessing  a  moderate  education  will  be  able  to  master  it  without  difficulty. 

By  studying  the  definitions  and  rules,  by  inspecting  carefully  the  entries  made 
in  the  journal  and  ledger,  and  by  following  the  instructions  for  making  such  entries, 
no  difficulty  should  be  experienced  in  recording  transactions  and  making  entries 
of  the  same  in  a  satisfactory  manner.  Of  course  it  will  be  necessary  to  use  judg- 
ment in  comparing  the  transactions  made  in  this  book  with  actual  transactions  which 
you  will  make. 

The  transactions  used  in  this  set  of  instructions  are  real  transactions  taken  from 
our  own  books,  which  cover  a  period  of  ten  years. 

We  have  been  engaged  in  both  general  and  specialized  farming  and  stock  rais- 
'irvg,  also  have  handled  several  lines  of  merchandise  during  the  period  from  which 
these  transactions  have  been  taken.  We  have  taken  great  care  to  select  all  of  the 
different  kinds  of  transactions  that  a  farmer  is  likely  to  make. 

We  have  long  felt  the  need  of  a  system  of  keeping  farm  accounts  which  would 
be  complete,  yet  simple  enough  that  a  man  possessing  a  moderate  education  and  a 
little  good  common  sense  would  be  able  to  keep  a  record  of  his  business  transactions 
in  an  intelligent  manner.  This  fact  has  prompted  the  author  to  put  this  book  before 
the  public.  Our  greatest  desire  is  that  it  w  ill  meet  the  desired  requirements  and  that 
it  will  be  a  help  to  the  farmers  in  keeping  a   record  of  their  business. 


Preliminary   Remarks 


To  the  Farmer: 

In  presenting-  this  booi<  to  the  farmer  we  feel  that  we  must  make  some  introductory  remarks. 
First  we  wish  to  impress  upon  you  the  importance  of  keeping  a  record  of  your  lousiness  trans- 
actions. It  is  both  interesting  and  beneficial  to  know  just  what  your  income  and  expenses  are. 
Many  farmers  have  paid  the  same  bill  twice  because  they  failed  to  keep  a  record  of  their  busi- 
ness. The  larger  part  of  many  estates  have  been  consumed  by  lawyer's  fees  and  court  expenses 
because  the  deceased,  while  living,  failed  to  keep  a  record  of  his  business  in  a  businesslike  way. 

This  system  is  not  as  complicated  as  it  may  at  first  apjjear.  Vou  are  not  expected  to  master 
the  whole  system  at  once.     In  fact  it  may  nexer  be  necessary  for  you  to  master  it  all. 

In  this  system  we  have  endeavored  to  employ  transactions  that  will  cover  every  phase  of 
farm  business,  taken  from  a  commercial  standpoint.  We  do  U'jt  expect  that  any  one  farmer  will 
make  all  of  the  transactions  recorded  in  this  liock,  but  in  order  to  cover  the  needs  of  all  farmers 
it  has  been  necessary  to  use  a  large  variety  of  transactions. 

It  is  not  necessary  for  you  to  study  this  system  for  several  months  before  commencing  to 
keep  your  own  accounts.  In  fact  you  can  begin  the  day  you  receive  this  book.  However,  it  will 
I'C  necessary  for  you  to  give  it  some  study  and  you  should  dexote  a  few  hours  looking  it  over  be- 
fore you  attempt  to  keep  your  own  accounts.  1 1  is  best  to  read  the  definitions,  rules,  and  instruc- 
tions a  few  times  and  look  over  the  book  enough  to  become  familiar  with  it,  then  you  are  ready 
to  begin  keeping  books  for  yourself.  The  instructions  are  so  arranged  that  you  have  to  learn  to 
record  but  one  transaction  at  a  time.  You  may  learn  to  make  one  or  two  to-day  and  perhaps  an- 
other tomorrw,  that  depends  entirely  upon  the  number  of  transactions  you  actually  make. 

The  Journal  is  the  principal  book  that  you  will  use.  You  will  very  seldom  use  the  Ledger 
unless  your  business  is  very  extensive.  The  majority  of  your  entries  will  be  in  the  journal,  only. 
In  case  you  do  any  business  on  credit  it  will  be  necessary  to  open  personal  accounts  in  the  ledger. 

It  is  not  necessary  to  use  the  Farm  Record  I'ook  at  all.  The  transactions  can  be  recorded  in 
the  journal  at  once.  The  average  farmer  will  not  make  more  than  two  or  three  transactions  each 
day,  and  it  will  require  but  a  few  minutes  each  evening  to  make  the  entries  in  the  journal.  The 
Farm  Record  Book  is  used  when  you  make  several  transactions  and  wish  to  write  them  down  until 
you  have  a  chance  to  record  them  in  the  journal.  Any  cheap  tablet  or  paper  pad  will  do  for  this 
purpose. 

\Vhen  you  wish  to  record  a  transaction  in  the  journal,  turn  to  The  I'\-irm  Record  i)Ook  and 
find  a  transaction  like  the  one  you  wish  to  record,  then  look  in  the  journal  and  se  how  that  trans- 
action was  recorded,  and  record  your  transaction  in  the  same  way.  In  the  explanations  to  en- 
tries in  the  journal  and  ledger  we  have  referred  to  the  rule  governing  each  entry.  It  is  best  to  look 
up  the  rules  referred  to. 

If  you  wish  to  take  an  inventory  at  the  time  you  begin  bookkeeping,  turn  to  the  first  part  of 
the  "  Farm  Record  Book "  and  see  how  the  Author  has  taken  the  inventory,  then  proceed  to 
take  yours  in  the  same  way,  and  then  turn  to  the  first  page  of  the  Journal  and  see  how  the  Author 
has  made  the  entries  for  the  inventory,  and  then  make  your  entries  in  the  same  way. 

To  the  Teacher: 

\\hen  the  book  is  used  in  the  school  room,  the  pupils  should  be  required  to  learn  the  defini- 
tions and  rules  and  study  the  explanations  before  attempting  to  make  any  entries.  Each  pupil 
should  have  blank  paper  ruled  the  same  as  the  journal  and  ledger.  I'.egin  with  the  inventory  and 
have  the  i)upils  make  the  same  entries  that  are  made  in  this  journal.  After  the  inventory  has  been 
disposed  of  take  up  each  transaction.  I  lave  the  pupil  give  the  rule  for  each  entry  made.  After  the 
journal  has  been  completed  take  up  the  ledger  in  the  same  way.  beginning  with  the  inventory  and 
then  each  entry  found  in  Sundry  Personal  Account  Column  in  the  Journal.  After  all  of  the  en- 
tries have  l)een  disposed  of  close  the  accounts  in  the  Ledger,  referring  to  Closing  the  Ledger. 

Page  Three 

290939 


How  to  Study  This  Book  Without  a  Teacher 


1st — Study  the  Definitions. 

2nd — Study  the  Rules  for  Making  Debits  and 
Credits. 

3rd — Study  Explanations  to  Columns  in 
Journal. 

4th — Turn  to  the  Farm  Record  Book.  On 
the  first  page,  will  be  found  the  inventory, 
taken  Jan.  1st,  1911.  Look  over  it  carefully. 
Then  turn  to  the  first  page  of  the  Journal  and 
see  how  the  entries  have  been  made.  Use  youi 
own  name  instead  of  Proprietor,  when  you 
keep  books  for  yourself. 

5th — After  the  Inventory  has  been  disposed 
of  take  up  each  transaction,  noticing  how  each 
debit  and  credit  has  been  made. 

6th — Read  the  Instructions  for  Making 
Debits  and  Credits  in  Journal,  and  How  to 
Study  This  Journal. 

7th — In  connection  with  each  entry  in  the 
Journal,  read  Explanation  to  Debits  and 
Credits  in  Journal.  This  gives  the  amount  of 
each  debit  and  credit  and  the  rule  governing 


the  entry.    It  is  well  to  read  the  rules  referred 
to  until  you  become  familiar  with  them. 

8th — We  have  given  some  explanations  to 
some  of  the  transactions.  These  explanations 
will  be  found  under  Helpful  Explanations  to 
Some  of  the  Most  Difficult  Transactions.  Con- 
sult this  subject  freely. 

9th — After  all  of  the  transactions  have  been 
disposed  of,  study  Explanation  of  Ledger,  and 
How  to  Post  to  the  Ledger. 

10th — Every  amount  found  in  Sundry  Per- 
sonal Account  column  in  the  journal  must  be 
posted  to  the  ledger. 

11th — After  all  of  the  amounts  have  been 
posted  to  the  ledger,  study  Closing  the  Ledger. 

12th — When  an  amount  is  posted  from  the 
journal  to  the  ledger,  always  place  the  jour- 
nal page  in  J.  P.  column  in  the  ledger,  and 
place  the  ledger  page  in  L.  P.  column  in  the 
journal.  This  is  done  for  convenience  in  re- 
ferring to  a  transaction  from  journal  to  ledger, 
or  from  ledger  to  journal. 

A  ledger  is  usually  closed  at  the  end  of  each 
year.  It  can  be  closed  at  any  time  the  pro- 
prietor sees  fit. 


Definitions 


1.  BOOKKEEPING  is  the  art  of  recording 
mercantile  transactions  in  a  regular  and  sys- 
tematic manner,  and  keeping  accounts  of  the 
same  in  such  a  way,  that  a  man  may  know 
by  an  inspection  of  his  books,  the  true  con- 
dition of  his  business.  There  are  two  kinds 
of  bookkeeping  —  Single  Entry  and  Double 
Entry. 

2.  SINGLE  ENTRY  BOOKKEEPINK  is 

the  method  by  which  the  amount  of  a  simple 
transaction  is  entered  in  only  one  account. 
Personal  Accounts  and  Cash  Account  are  the 
only  accounts  kept  in  this  method. 

3.  DOUBLE    ENTRY    BOOKKEEPING 

is  the  method  by  which  the  amount  of  a  simple 
transaction  must  be  entered  under  at  least  two 
accounts.  Once  on  the  Debit  side  and  once 
on  the  Credit  side. 

4.  BOOKKEEPER.  A  bookkeeper  is  a 
person  who  has  charge  of  keeping  accounts. 
It  is  the  duty  of  a  bookkeeper  to  make  a  com- 
plete record  of  business  transactions.  This 
record  consists  of  the  date  on  which  a  transac- 
tion was  made,  a  statement  as  to  whether  you 
bought  or  sold,  the  name  of  the  person  or  per- 
sons of  whom  you  bought  or  to  whom  sold, 
the  terms  on  which  you  bought  or  sold,  the 
name  of  the  article  or  articles  bought  or  sold, 
the  number  or  amount  of  articles  bought  or 
sold,  the  price  paid  or  received,  and  the  whole 
amount  of  the  bill. 

Page  Four 


5.  KEEPING  FARM  ACCOUNTS  is  the 

act  of  recording  business  transactions  made  b)- 
a  farmer. 

6.  A  FARM  RECORD  BOOK  is  a  book  in 
which  a  farmer  keeps  a  detailed  description  of 
his  business  transactions  in  the  order  of  which 
they  take  place.  This  book  corresponds  to 
what  some  bookkeepers  call  a  Blotter,  Day 
Book,  or  Waste  Book.  A  common  tablet  or 
blank  book  will  answer  the  purpose  very  well. 

7.  A  JOURNAL  is  a  book  in  which  Debits 
and  Credits  are  arranged  in  convenient  form 
to  be  posted  to  the  Ledger. 

8.  A  LEDGER  is  a  book  into  which  ac- 
counts are  carried  from  a  Journal. 

9.  A  BUSINESS  TRANSACTION  is  an 

action   between   at   least   two   persons    in   ex- 
changing values. 

10.  AN  ACCOUNT  is  a  collection  of  a  par- 
ticular kind  or  class  of  values  in  the  form  of 
Debits  and  Credits,  the  names  of  the  persons 
to  the  transaction,  date,  and  price  of  the  ar- 
ticle. An  account  has  two  sides — a  Debit  Side 
and  a  Credit  Side.  The  Debit  side  is  the  Left 
Hand  side.  The  Credit  side  is  the  right  hand 
side. 

11.  TO  DEBIT  AN  ACCOUNT  is  to  place 
an  amount  on  the  Left  Hand  Side  or  Debit 
Side  of  the  account. 


12.  TO    CREDIT    AN    ACCOUNT    is   to 

place  an  amount  on  the  Credit  Side  or  Right 
Hand  Side  of  the  account. 

13.  CASH.  By  the  term  Cash,  we  mean 
currency,  bank  checks,  bank  drafts,  money  or- 
ders, certificates  of  deposit.  &c. 

14.  INTEREST  is  a  premium  paid  for  the 
use  of  money. 

15.  A  BANK  CHECK  is  a  written  instru- 
ment authorizing  a  certain  bank  to  pay  a  speci- 
fied sum  of  money  to  a  certain  person.  It  is 
necessary  for  a  person  to  make  a  deposit  in  a 
bank  before  issuing  checks  on  that  bank. 

16.  FREIGHT  is  a  charge  made  for  the 
transportation  of  goods,  usually  by  railroads 
or  ship. 

17.  DRAYAGE  is  a  charge  made  for  the 
transportation  of  goods,  usually  by  team  and 
wagon,  or  by  motor  truck.  The  difiference  be- 
tween freight  and  drayage  is  that  the  tormei 
term  is  used  by  railroads  and  ship  line  com- 
panies, while  the  latter  term  is  used  by  dray 
companies  or  by  any  one  engaged  in  carrying 
goods  short  distances,  such  as  from  a  depot 
to  some  place  in  the  same  town. 

18.  DISCOUNT  is  an  allowance  given  for 
the  payment  of  a  bill  on  or  before  a  specified 
time.  For  instance,  some  merchants  sell  goods 
on  20  or  30  days'  time,  but  if  paid  before  10 
days  they  will  allow  a  discount  of  1  per  cent. 
When  a  note  is  paid  before  it  is  due,  the  holder 
will  sometimes  give  a  discount  from  the  face 
of  the  note. 

19.  A  NOTE  is  a  person's  written  promise 
to  a  pay  a  certain  sum  of  money  at  a  specified 
time.  Notes  are  Negotiable  or  Non-Negoti- 
able. 

20.  A  NEGOTIABLE  NOTE  is  one  that 
can  be  bought  or  sold.  A  Negotiable  Note 
has  the  words  (or  order)  or  (or  bearer)  in- 
serted after  the  name  of  the  person  to  whom 
the  money  is  to  be  paid.  If  (or  order)  is  in- 
serted, the  holder  of  the  note  must  sign  his 
name  on  the  back  of  the  note  before  he  parts 
with  it.  If  (or  bearer)  is  inserted,  any  one  can 
present  the  note  for  payment. 

21.  A  NON-NEGOTIABLE  NOTE  is  one 

that  can  not  be  bought  or  sold. 

22.  A  CONTRACT  is  an  agreement  be- 
tween, at  least  two  persons,  in  which  each  per- 
son binds  himself  to  do  some  act,  and  each  ac- 
quires a  right  to  what  the  other  promises. 

23.  A  BANK  DEPOSIT  is  money  de- 
posited in  a  bank  for  safekeeping  until  the  de- 
positor calls  for  it.  Money  deposited  in  a  bank 
can  be  drawn  out  at  any  time.  If  the  deposit 
is  made  subject  to  check,  the  depositor  can 
issue  checks  on  that  bank  until  the  amount  of 


the  checks  issued  equals  the  amount  deposited. 

24.  A  CERTIFICATE  OF  DEPOSIT  is  a 

written  instrument,  issued  by  a  bank,  certify- 
ing that  a  certain  person  has  deposited  a  speci- 
fied sum  of  money  in  that  bank. 

25.  A  TIME  CERTIFICATE  OF  DE- 
POSIT is  written  for  a  specified  length  of  time 
and  usually  bears  interest. 

26.  INSURANCE  is  a  contract  by  which 
one  party  engages  for  a  certain  amount,  to 
pay  a  loss  which  another  may  sustain. 

27.  FIRE  INSURANCE  is  a  contract  by 
which  one  party  agrees,  for  a  certain  amount, 
to  pay  a  specified  sum  to  another  person  for 
damages  done  by  fire  or  lightning. 

28.  LIFE  INSURANCE  is  a  contract  by 
which  one  party  agrees,  for  a  certain  amount, 
to  pay  a  specified  sum  to  another  person  at 
the  death  of  a  third  person. 

29.  A  CORPORATION  is  a  society  hav- 
ing the  capacity  of  transacting  business  as  one 
person. 

30.  STOCK  is  the  money  or  goods  em- 
ployed in  carrying  on  some  enterprise,  such 
as  manufacturing,  insurance  companies,  bank- 
ing, oil  and  gas  companies,  &c.  Stock  is  di- 
vided into  shares. 

31.  AN  INVENTORY  is  a  written  account 
of  the  particulars  of  articles  with  the  value  or 
price  annexed. 

32.  A  DIVIDEND  is  a  part  or  share  of  the 
income  earned  by  a  company,  divided  among 
the  stockholders  of  the  company.  Each  stock- 
holder receives  a  dividend  in  proportion  to  the 
number  of  shares  of  stock  he  owns. 

33.  A  REBATE  is  a  deduction  from  an 
amount  given  for  a  specified  reason. 

34.  A  DRAFT  is  an  order  from  one  person 
to  another,  demanding  the  payment  of  money 
to  a  third  person.  There  are  three  persons 
mentioned  in  a  draft.  The  Drawer,  Drawee, 
and  Payee. 

35.  THE  DRAWER  is  the  person  who  is- 
sues the  draft. 

36.  THE  DRAWEE  is  the  person  who  is 
ordered  to  pay  the  draft. 

37.  THE  PAYEE  is  the  person  to  whom 
the  draft  is  made  payable. 

38.  DRAFTS  are  either  Sight  Drafts  or 
Time  Drafts. 

39.  A  SIGHT  DRAFT  is  one  that  must  be 
paid  when  presented  for  payment  to  the 
Drawee. 

Page  Five 


40.  A  TIME  DRAFT  is  one  that  is  to  be 
paid  at  some  future  specified  time. 

41.  AN  ORDER  is  a  request  from  one  per- 
son to  another,  requiring  tiie  payment  of 
money  to  a  third  person.  The  difference  be- 
tween a  Draft  and  an  Order  is  that  the  former 
is  a  demand  while  tlie  latter  is  a  request. 

42.  A  POST  OFFICE  MONEY  ORDER 

is  a  money  order  issued  by  a  Post  Office. 

43.  AN  EXPRESS  MONEY  ORDER  is  a 

money  order  issued  by  an  Express  Company. 

44.  TO  BUY  ON  ACCOUNT  is  to  buy  on 
time  or  in  other  words  to  buy  on  credit. 

45.  TO  SELL  ON  ACCOUNT  is  to  sell  on 
time  or  in  other  words  to  sell  on  credit. 

46.  SUNDRY  PERSONAL  ACCOUNTS: 

In  this  Account  are  kept  the  amounts  of  all 
Personal  Accounts.  In  this  Set  of  Books  this 
account  is  kept  in  the  Journal.  All  amounts 
found  in  this  account  are  posted  to  the  I^edger. 

47.  EXPENSE  ACCOUNT  is  an  account  in 
which  are  kept  all  amounts  paid  out  to  carry 
on  the  business  after  the  business  is  in  pro- 
gress. The  amount  invested  in  the  business 
at  the  beginning  is  not  put  in  Expense  Ac- 
count. In  this  set  of  books.  Expense  Account 
is  kept  in  the  Journal.  The  account  is  always 
Debited  and  never  Credited. 

48.  LABOR  ACCOUNT  is  an  account 
under  which  are  kept  all  amounts  paid  out  for 
labor  on  the  farm.  In  this  set  of  books  this 
account  is  kejit  in  the  Journal.  This  account 
is  always  Debited  and  never  Credited.  The 
amounts  you  receive  for  labor  can  be  kept  in 
Income  Account  or  open  a  Labor  Account  in 
the  ledger. 

49.  INCOME  ACCOUNT  is  an  account  in 
which  are  kept  all  amounts  received  for  ar- 
ticles sold  from  the  farm  and  for  services  ren- 
dered to  other  i^ersons.  This  account  is  kept  in 
the  Journal.  ,\ll  entries  made  in  this  account 
are  Credit  entries. 

50.  CASH  ACCOUNT  is  an  account  in 
which  are  kept  all  amounts  of  Cash  received 
or  parted  with.  All  amounts  received  are  kept 
on  the  Debit  or  Left  Hand  side.  All  amounts 
paid  out  are  kept  on  the  Credit  or  Right  Hand 
side.  This  account  is  kept  in  the  Journal. 
Some  bookkeepers  keep  their  Cash  Account 
in  a  Cash  Book,  while  others  keep  it  in  a 
Ledger. 

51.  A  PROPRIETOR  ACCOUNT  is  an 
account  in  which  is  kept  the  value  of  all  prop- 
erty, both  Real  and  Personal,  that  the  owner 
of  a  business  furnishes  to  carry  on  that  busi- 
ness ;  also  all  amounts  the  proprietor  owes  the 
business,  such  as  notes  outstanding.  Personal 
Accounts  payable,  &c. 

52.  A  PERSONAL  ACCOUNT  is  an  ac- 
count in  which  are  kept  amounts  another  ])er- 
Page  Six 


son  owes  you  on  account  and  the  amounts  vou 
owe  another  person  on  account. 

53.  A  REAL  ESTATE  ACCOUNT  is  an 

account  in  which  is  kept  an  account  of  all 
Real  Estate  owned  by  a  proprietor. 

54.  A  BANK  ACCOUNT  is  an  account  in 
which  are  kept  all  the  amounts  deposited  in  a 
certain  bank  subject  to  check.  Also  the 
amounts  of  all  checks  drawn  on  that  bank.  All 
amounts  deposited  are  kept  on  the  Debit  or 
Left  Hand  side,  and  the  amounts  of  checks 
drawn  are  kept  on  the  Credit  or  Right  Hand 
side. 

55.  INTEREST  ACCOUNT  is  an  account 
in  which  are  kept  all  amounts  paid  or  received 
for  the  use  of  money. 

56.  DISCOUNT  ACCOUNT  is  an  account 
in  which  are  kept  all  amounts  paid  or  received 
for  discounting  bills  or  notes  of  any  kind. 

57.  LOSS  AND  GAIN  ACCOUNT  is  an 

account  in  which  are  kept  all  amounts  of 
Losses  or  Gains  sustained  by  a  business.  This 
account  is  Debited  for  all  Losses  and  Credited 
for  all  Gains  sustained.  This  account  is  kept 
in  a  Ledger  and  is  not  opened  until  the  books 
are  closed  unless  there  is  an  unexpected  Loss 
or  Gain,  in  such  a  case  the  account  is  opened 
at  the  time  the  unexpected  loss  or  gain  is  sus- 
tained. 

58.  BILLS  RECEIVABLE  ACCOUNT  is 

an  account  in  which  are  kept  the  amounts  of 
other  person's  notes  payable  to  you.  This 
account  is  Debited  when  a  note  is  received  and 
Credited  when  it  is  parted  with.  It  is  al.so 
Credited,  when  partial  payments  are  made,  for 
the  amount  of  the  payment. 

59.  BILLS  PAYABLE  ACCOUNT  is  an 

account  in  which  are  kept  the  amounts  of  your 
notes,  payable  to  other  parties.  This  account 
is  Credited  when  you  issue  a  note.  It  is  Debited 
when  you  redeem  or  pay  your  note.  It  is  also 
Debited  when  you  make  a  partial  payment,  for 
the  amount  of  the  payment. 

60.  A  SPECULATIVE  ACCOUNT  is  an 

account  in  which  is  kept  a  record  of  property, 
such  as  merchandise  or  any  property  that  is 
bought  and  sold  for  speculation.  In  this  set. 
I'ence  Account,  Real  Estate  Account,  and 
I'quipment  .'\ccount,  are  Speculative  Accounts. 

61.  EQUIPMENT  ACCOUNT  is  an  ac- 
count in  which  are  kept  the  value  of  all  equip- 
ment for  carrying  on  the  farm  business.  Eor 
instance,  the  value  of  machinery,  live  stock, 
farm  products,  household  goods,  (Xrc,  which 
you  own  when  you  open  your  books.  Do  not 
Debit  or  Credit  this  account  for  any  of  the 
aliove  articles  that  are  bought  between  the 
time  of  opening  and  closing  the  books.  .See 
Rule  3.=^. 

62.  MERCHANDISE  is  any  article  that  is 
bought  and  sold  in  trade,  usually  for  the  pur- 
])ose  of  making  a  profit. 


Rules  for  Making  Debits  and  Credits 


Cash   Account 

1.  Debit  Cash  Account  for  the  amount  of 
cash  on  hand  when  books  are  opened. 

2.  Debit  Cash  Account  when  cash  is  re- 
ceived. 

3.  Credit  Cash  Account  when  cash  is  paid 
out  or  parted  with. 

4.  Credit  Cash  Account  for  the  amount  of 
cash  on  hand  when  books  are  closed.  (Only 
when  this  account  is  to  be  balanced.) 

Real   Estate   Account 

5.  Debit  Real  Estate  Account  for  the  mar- 
ket value  of  all  real  estate  owned  when  books 
are  opened. 

6.  Debit  Real  Estate  Account  for  the  mar- 
ket value  of  all  real  estate  of  which  you  become 
the  owner. 

7.  Credit  Real  Estate  Account  for  the 
amount  received  for  any  real  estate  disposed  of. 

8.  Credit  Real  Estate  Account  ior  market 
value  of  all  real  estate  owned  wb€ii  books  are 
closed. 

Bills  Receivable  Account 

9.  Debit  Bills  Receivable  Account  for  the 
amount  of  other  persons'  notes  you  own  when 
books  are  opened. 

10.  Debit  Bills  Receivable  Account  when 
you  receive  another  person's  note. 

11.  Credit  Bills  Receivable  Account  when 
you  part  with  another  person's  note. 

12.  Credit  Bills  Receivable  Account  when 
another  person  makes  a  ])artial  payment  on  his 
note,  for  the  amount  of  the  payment.  Never 
Credit  this  account  for  interest  and  never  for 
more  than  the  face  of  the  note. 

13.  Credit  Bills  Receivable  Account  for  the 
amount  of  all  other  persons'  notes  you  own 
when  books  are  closed,  if  you  wish  to  balance 
tlie  account. 

Persons   or   Corporations 

14.  Debit  Persons  or  Corporations  for  the 
amount  they  owe  you  when  books  are  opened. 

15.  Debit  Persons  or  Corporations  wlien 
you  furnish  them  values  on  account. 

16.  Debit  Persons  or  Corporations  when 
other  persons  furnish  them  values  for  you  on 
account. 


17.  Debit  Persons  or  Corporations  when 
you  furnish  values  to  another  person  for  them 
on  account. 

18.  Debit  Persons  or  Corporations  when 
you  receive  another  person's  order  on  them. 

Rules   for   Making   Debits   and   Credits 

19.  Debit  Persons  or  Corporations  when 
their  checks,  drafts,  or  orders  on  other  persons 
or  corporations  are  dishonored  and  returned  to 
you. 

20.  Credit  Persons  or  Corporations  for  the 
amount  you  owe  them  on  account  when  books 
are  opened. 

21.  Credit  Persons  or  Corporations  when 
they  furnish  you  values  on  account,  and  when 
they  furnish  other  parties  values  for  you  on 
account. 

22.  Credit  Persons  or  Corporations  when 
you  issue  an  order  or  check  on  them  and  when 
you  part  with  orders  on  them. 

23.  Credit  Persons  or  Corporations  when 
you  cancel  what  tliey  owe  you  on  account. 

Bills    Payable    Account 

24.  Deljit  Bills  Payable  Account  when  you 
pay  your  notes  outstanding. 

2.T.  Debit  Bills  Payable  Account  when  you 
make  a  partial  payment  on  your  note  outstand- 
ing, always  for  the  amount  of  the  payment. 

26.  Debit  Bills  Payable  Account  for  the 
face  of  the  notes  you  have  outstanding  at  the 
time  the  books  are  closed,  if  the  account  is  to 
be  balanced. 

27.  Credit  Bills  Payable  for  the  face  of  all 
notes  you  have  outstanding  when  books  are 
opened. 

28.  Credit  Bills  Payable  Account  when  you 
issue  a  note. 

Bank 

29.  Debit  a  bank  for  the  amount  you  have 
in  that  bank,  subject  to  check  when  books  are 
opened. 

30.  Debit  a  bank  when  you  make  a  deposit 
subject  to  check. 

31.  Debit  a  bank  when  another  person 
makes  a  deposit  in  that  bank  in  your  favor, 
subject  to  check. 

32.  Credit  a  l>ank  when  you  issue  a  check 
on  that  bank. 

Page  Seven 


V 


33.  Credit  a  bank  when  that  bank  returns 
a  worthless  check  to  you,  which  you  deposited 
subject  to  check. 

34.  Credit  a  bank  for  the  amount  you  have 
in  that  bank  subject  to  check  when  books  are 
closed.  (Only  when  this  account  is  to  be  bal- 
anced.) 

Expense  Account 

35.  Debit  Expense  Account  for  all  amounts 
paid  for  articles  used  to  promote  the  farming 
business,  such  as  labor,  repairs,  produce,  live 
stock,  machinery,  groceries,  tile,  spraying  ma- 
terials, freight,  grass  seed,  fruit  trees,  binder 
twine,  butter,  paint,  coal,  fence,  postage 
stamps,  stationery,  telephone  rent,  fire  and  life 
insurance,  newspapers,  taxes,  gifts,  preacher's 
salary,  baling  hay,  hauling  milk,  shearing 
sheep,  making  cider,  keeping  of  live  stock 
owned  by  Companies,  amounts  invested  in 
Stock  Companies,  &c. 

Speculative    Account 

36.  Debit  a  Speculative  Account  for  the 
amount  of  merchandise  on  hand  when  invoice 
is  taken  at  the  opening  of  the  books. 

37.  Debit  a  Speculative  Account  when 
freight  is  paid  on  merchandise. 

38.  Debit  a  Speculative  Account  when 
merchandise  is  received. 


39.     Debit    a     Speculative     Account 
drayage  is  paid  on  merchandise. 


/hen 


40.  Debit  a  Speculative  Account  when  la- 
bor is  required  in  caring  for  merchandise  or  in 
case  of  contract  work  when  labor  is  required. 

41.  Debit  a  Speculative  Account  when  you 
give  a  rebate  to  a  customer  who  has  bought 
merchandise. 

42.  Credit  a  Speculative  Account  wlien 
merchandise  is  parted  with. 

43.  Credit  a  Speculative  Account  for  the 
value  of  merchandise  on  hand  when  books  are 
closed. 

Discount  Account 

44.  Debit  Discount  Account  when  you  give 
a  discount  to  another  person. 

45.  Credit  Discount  Account  when  you  re- 
ceive a  discount  from  another  person. 

Interest  Account 

46.  Debit  Interest  Account  when  you  pay 
interest  to  another  person. 

47.  Credit  Interest  Account  when  you  re- 
ceive interest  from  another  person. 


Labor   Account 

48.  Debit  Labor  Account  for  all  values 
given  to  laborers  for  doing  general  farm  work, 
such  as  raising  and  taking  care  of  crops,  car- 
ing for  live  stock,  doing  repair  work  on  the 
farm,  and  housework.  Such  items  as  filing 
saws,  baling  hay.  shoeing  horses,  hauling  milk 
to  the  creamery,  threshing  grain  and  grass 
seed,  making  cider,  &c.,  should  not  be  put  in 
Labor  Account,  but  in  Expense  Account  only. 

Income  Account 

49.  Credit  Income  Account  when  articles 
are  sold  from  the  farm. 

50.  Credit  Income  Account  when  you  re- 
ceive values  for  rendering  services  to  other  per- 
sons. 

51.  Credit  Income  Account  when  you  re- 
ceive a  dividend  from  some  Stock  Company  in 
which  you  own  stock. 

Equipment   Account 

52.  Debit  Equipment  Account  for  the  value 
of  the  machinery,  live  stock,  hay,  grain,  seed, 
household  goods,  &c.,  you  have  on  hand  when 
books  are  opened. 

53.  Credit  Equipment  Account  for  the 
value  of  articles  mentioned  in  rule  52,  which 
you  have  on  hand  when  books  are  closed. 

Proprietor    Account 

54.  Debit  Proprietor  Account  for  the 
amount  the  Proprietor  owes  when  the  books 
are  opened,  and  value  of  property  owned  when 
books  are  closed. 

55.  Credit  Proprietor  Account  for  the  value 
of  all  the  property  the  Proprietor  puts  into  the 
business  when  the  books  are  opened,  and  for 
the  amount  of  his  debts  when  books  art 
closed. 

Loss   and   Gain   Account 

56.  Debit  Loss  and  Gain  Account  when  an 
unexpected  loss  is  sustained. 

57.  Debit  Loss  and  Gain  Account  for  losses 
sustained  l)y  a  Speculative  Account. 

58.  Credit  Loss  and  Gain  Account  when  a 
Speculative  Account  shows  a  Credit  Balance 
when  the  books  are  closed. 

59.  Credit  Loss  and  Gain  Account  when  an 
unexpected  gain  is  received. 


Page  Eight 


Farm  Record  Book 


Inventory,  Jan.  1st,  1911. 
On  opening  my  books  Jan.  1st,  1911,  my  Inventory  is  as  follows: 

Cash  on  hand 

I  own  150  acres  of  land  worth  $80.00  per  acre  ... 

I  have  a  Note  on  Albert  Monroe  for 

Ralph  Taylor  owes  me,  on  account 

Andrew  Hamlin  ovves  me,  on  account 

I  have  on  hand  800  bushels  of  Corn  @  50c  per  bushel $ 

100  shocks  Corn  @  75c  per  shock 

600  shocks  Fodder  @  10c  per  shock 

20  tons  Timothy  Hay  @  $12.00  per  ton 

5  tons  Mixed  Hay  @  $11.00  per  ton 

5  tons  Clover  Hay  @  $10.00  per  ton 

200  bushels  Wheat  @  $1.00  per  bushel 

200  bushels  Oats  @  40c  per  bushel 

5  bushels  Clover  Seed  @  $8.00  per  bushel 

4  bushels  Timothy  Seed  @  $3.00  per  bushel   

40  bushels  Potatoes,  $1.00  per  bushel 

6  Horses  @  $150  00 

1  share  in  Percheron  Horse  Co 

8  Cattle  @  $35.00 

5  Hogs  @  $25.00  each 

20  Hogs  @  $10.00  each 

40  Sheep  @  $4.00  each 

100  Chickens  @  30c  each 

1  Grain  Drill  worth 

1  Self-Binder  worth - 

1  Hay  Loader  worth 

1  Side-Delivery  Rake  worth 

1  Hay  Tedder  worth 

1  Mowing  Machine  worth 

2  Breaking  Plows  @  $10.00 

1  Disc  Harrow  worth ,— 

1  Spring  Tooth  Harrow  worth 


Proprietor's  investment 

I  owe  Frank  Adams,  on  account 

Note,  outstanding,  favor  T.  A.  Hood,  dated  Dec.  31st, 
1910,  due  in  2  years  and  bearing  interest  at  6%  per 
annum   

Proprietor's  debts  


$  1,000  00 

.    12,000  00 

80  00 

100  00 

10  00 


400  00 

75  00 

60  00 

240  00 

55  00 

50  00 

200  00 

80  00 

40  00 

12  00 

40  00 

900  00 

200  00 

280  00 

125  00 

200  00 

160  00 

30  00 

50  00 

30  00 

50  00 

35  00 

15  00 

20  00 

20  00 

15  00 

10  00 


-$   3,392  00 
16,582  00 

$        50  00 


100  00 
$      150  00 


Jan.  1st — Deposited  in  Danville  Bank,  sub- 
ject to  check,  cash,  $600.00. 

Jan.  3rd — Paid  James  Baker,  for  groceries, 
cash,  $2.00. 

Jan.  7th — Sold  Charles  JefTerson,  2  bushels 
clover  seed  @  $8.00  per  bushel,  $16.00,  re- 
ceived his  check  on  Riverside  Bank,  $16.00. 

Jan.  9th — Sold  John  Madison,  on  account, 
20  lbs.  beef  @  5c  per  pound,  $1.00. 

Jan.  11th — Bought  of  The  Shelby  Clay  Co., 
on  account,  100  rod  4-inch  tile  @  25c  per  rod 
and  50  rod  6-inch  tile  @  30c  per  rod,  $40.00. 

Jan.  13th — Frank  Adams  paid  The  Shelb> 
Clay  Co.,  for  me,  on  account,  cash,  $5.00. 

Jan.  15th — Albert  Monroe  paid  his  note  by 
giving  me  his  certificate  of  deposit  on  Albany 
Bank,  $80.00. 


Jan.  17th — Drew  check  on  Danvile  Bank, 
favor  Lewis  Jackson,  to  pay  lodge  dues  for 
Luke  Harrison,  on  account,  $5.00. 

Jan.  19th — Bought  of  The  Ohio  Fence  Co., 
as  follows,  terms  2-20-60 :  One  set  fence 
stretchers,  $10.00;  500  rod  11-48  fence,  @  40c 
per  rod;  300  rod  10-46  fence,  @  35c  per  road; 
100  rod  20-60  fence,  @  50c  per  rod;  100  rod 
16-48  fence  @  45c  per  rod ;  $410.00. 

Jan.  21st — Deposited  in  Danvile  Bank,  sub- 
ject to  check,  Albert  Monroe's  Certificate  of 
Deposit  on  Albany  Bank,  $80.00. 

Jan.  23rd — Paid  cash  for  money  order  to 
send  to  Jupiter  Farmer  for  advertising  my 
Thoroughbred  Poland  China  Hogs,  six  months, 
$10.00. 

Jan.  25th — Paid  Henry  Tyler  (freight  agent) 
for  freight  on  fence,  cash,  $12.00. 

Page  Nine 


Jan.  27th — Gilbert  Polk  hauled  one  load  of 
fence  from  Danville  for  me ;  he  charged  $4.80 ; 
he  took  10  rod  16-48  fence,  @  48c  per  rod, 
$4.80. 

Feb.  1st — Ralph  Taylor  paid  his  account  in 
full  bv  giving  me  hi.s  check  on  Green's  Bank, 
$100.00.' 

Feb.  3rd — Deposited  in  Danville  Bank,  sub- 
ject to  check,  Ralph  Taylor's  check  on  Green's 
^lank,  $100.00;  Charles  Jefferson's  check  on 
Riverside   Bank,  $16.00;  $116.00. 

Feb.  5th — Drew  check  on  Danville  Bank  fa- 
vor Noah  Fillmore  for  one  ton  coal,  for  the 
M.  E.  Church,  on  account,  $3.00. 

Feb.  7th — Paid  Ohio  Fence  Co.  for  invoice 
dated  1-19-11;  face  of  invoice  $410.00;  2  per 
cent  discount  on  face  of  invoice  $8.20;  sent 
them  my  check  on  Danville  Bank,  $401.80. 

Feb.  9th — Sold  C.  Z.  Hess  of  Lancaster, 
Penn.,  one  Thoroughbred  Poland  China  Hog ; 
received  N.  Y.  Draft,  $35.00. 

Feb.  11th — Paid  Peter  Pierce  for  500  letter- 
heads $2.00,  2.50  envelopes  $2.00;  $4.00. 

Feb.  12 — Bought  of  David  Lincoln,  on  my 
note  for  8  months  at  6  per  cent  interest  per 
annum,  100  sheep  (^  $4.00  per  head,  $400.00. 

Feb.  15th — Sold  Jacob  Jackson,  on  account, 
100  bushels  wheat  @  80c  per  bushel,  $80.00. 

Feb.  20th— Sold  Cyrus  Grant,  200  Ijushels 
corn  @  75c  per  bushel,  $150.00;  received  his 
check  on  Danville  Bank,  $150.00. 

Feb.  22nd — Gave  Noah  Hayes  mv  check  on 
Danville  P.ank  for  cash,  $20.00. 

Feb.  25th — Sold  Joseph  Garfield,  on  account, 
200  rod  11-48  fence  @  43c  per  rod,  $86.00. 

March  1st — Joseph  Garfield  deposited  cash 
in  Danville  Bank,  my  favor,  on  account,  $50.00. 

March  3rd — Paid  Oliver  Arthur  cash  for 
helping  butcher,  $1.00. 

March  5th — Paid  Levi  Cleveland  cash  for  fil- 
ing saws,  $1.00. 

March  8th — Paid  Grace  Burr  cash  for  doing 
housework,  2  weeks  @  $2.00  per  week,  $4.00. 

March  12th — Received  of  Jacob  Jackson,  on 
account,  cash,  $.50.00-;  his  check  on  .Albanv 
Bank.  $30.00;  $80.00. 

March  15th — Paid  John  Clinton  cash  for 
Lime  Sulpur  Solution,  20  gallons  @  35c  per 
gallon.  $7.00. 

March  18th — Bought  of  David  King,  for 
cash,   2   bushels   Timothy    Seed    @   $4.00   per 

Page  Ten 


bushel ;  1  bushel  Clover  Seed,  $10.00 ;  $18.00. 
1  did  not  have  any  cash  with  me  so  I  gave  him 
the  check  for  $150.00  on  Albany  Bank  which 
Cyrus  Grant  gave  me,  and  he  gave  me  $132.00 
in  cash  for  change. 

March  20th  —  Robert  Marshall  worked  for 
me  one  day ;  I  gave  him  for  his  labor,  1  bushel 
Potatoes,  worth  $1.00. 

March  25th — Paid  Springfield  Nursery  cash 
for  50  Peach  Trees  @  20c  each,  $10.00. 

March  28th^ — Bough  of  Ohio  Supply  Co.,  one 
box  Prunes ;  paid  cash  for  Express  Money 
Order  to  send  as  payment  for  the  Prunes,  $4.00. 

April  1st — Paid  Henry  Tyler  (freight  agent) 
cash  for  freight  on  20  gallons  Lime-Sulfur  So- 
lution shipped  from  Silver  Lakes,  O.,  to  Kil- 
buck,  O.,  $1.00. 

April  3rd — Gave  Philip  Clay  my  check  on 
Danville  Bank  for  my  share  of  keeping  Com- 
pany Horse  for  one  year,  $15.00. 

April  5th — Paid  Bell  Telephone  Co.  cash 
for  three  months'  box  rent,  $3.00;  tolls,  $1.00; 
$4.00. 

April  9th — Sold  Joseph  Clayton,  for  cash, 
.50  bushels  Oats  @  30c  per  bushel,  $15.00; 
100  rod  10-46  fence  @  38c  per  rod,  $38.00; 
$53.00. 

April  13th — Oscar  Black  paid  me  for  pastur- 
ing 5  Colts,  2  months,  @  $1.00  per  month  for 
each  Colt;  he  gave  me  cash,  $3.00;  his  check 
on  Green's  Bank,  $7.00;  $10.00. 

April  15th — Paid  Levi  Fish,  cash,  for  shoe- 
ing horses.  $2.00. 

April  17th— Sold  Herbert  Blaine,  100  rod 
11-48  fence  @  43c  per  rod,  $43.00;  100  rod 
10-46  fence  @  38c  per  rod.  $38.00 ;  50  rod  20-60 
fence  @  53c  per  rod,  $26.50;  50  rod  16-48 
fence  @  48c  per  rod,  $24.00;  $131.50.  Re- 
ceived his  check  on  Danville  Bank,  $131..^0. 

April  21st — Deposited  in  Danville  Bank, 
subject  to  check,  C.  Z.  Hess's  N.  Y.  Draft, 
$35.00;  Jacob  Johnson's  check,  $30.00;  Oscar 
Black's  check. "$7.00;   Herbert  Blaine's  check, 

$131.. 50;  $203.. 50. 

May  1st — Having  decided  that  I  had  more 
money  in  Danville  Bank,  subject  to  check, 
than  was  necessary  to  carry  on  my  business, 
I  drew  a  check  on  Danville  Bank  in  favor  of 
Danville  Bank  for  $500.00  and  received  a  Time 
Certificate  of  Deposit,  bearing  interest  at  the 
rate  of  4  per  cent  per  annum. 

May  2nd — Drew  check  on  Danville  Bank, 
favor  Hiram  Wheeler,  to  pay  for  one  suit  of 
clothes  for  Frank  Adams,  on  account,  $30.00. 

May  5th  —  I'aid  Edwin  Wilson  cash  for 
shearing  50  head  of  Sheep  @  8c  per  head.  $4.00. 


May  9th — Joseph  Garfield  returned  50  rod 
11-48  fence  @  43c  per  rod,  $21.50. 

May  12th  —  Andrew  Hamlin  gave  me  his 
check  on  Albany  Bank,  on  account,  $10.00. 

May  15th— Sold  King  Bros.  100  rod  10-46 
fence  @  43c  per  rod  erected,  $43.00;  received 
his  check  on  Danville  Bank,  $43.00.  I  paid 
L.  Kile  cash  for  helping  me  erect  his  fence, 
$2.00. 

May  17th — Jacob  Jackson  baled  hay  for  me, 
on  account,  15  tons  @  $2.00  per  ton,  $30.00. 

May  21st — Sold  Wm.  Allen  15  tons  Hay  @ 
$20.00  per  ton ;  received  his  check  on  x^lbanv 
liank,  $300.00. 

May  25th  —  Deposited  in  Danville  Bank. 
subject  to  check,  Andrew  Hamlin's  check, 
$10.00;  King  Bros',  check,  $43.00;  Wm.  Allen's 
check,  $300.00;  cash  (currency),  $200.00; 
$553.00. 

June  1st — liought  of  Gilbert  Polk,  on  ac- 
count, 100  lbs.  Binder  Twine  @  8c  per  lb., 
$8.00. 

June  3rd — Drew  check  on  Danville  Bank, 
fa\'or  Danville  Piank,  for  Cash,  $50.00. 

June  5th — My  Creamery  Statement  for  June 
is  as  follows:  1000  lbs.  Milk,  average  test,  5 
per  cent;  amount  of  Butter,  50  lbs.,  price  per 
lb.  30c.  Butter  used  during  month,  $5.00;  paid 
for  hauling  Milk,  $1.00. 

June  7th — I  let  T.  D.  Anderson  have  Cash, 
without  note  or  interest,  $100.00. 

June  12th — I  stored  100  bushel  Wheat  in 
New  York  Milling  Co. ;  I  am  to  receive  40  lbs. 
flour  for  every  bushel  of  Wheat  stored.  Wheat 
is  worth  $1.00  per  bushel.  Flour  is  worth  2^/2 
cents  per  11).     T  brought  1000  lbs.  Flour  home. 

June  16th — Sold  1  Hog  to  C.  A.  Arnold  on 
his  note  for  6  months  @  10  per  cent  interest, 
per  annum,  $25.00. 

June  25th — The  check  which  Andrew  Ham- 
lin gave  me.  May  12th,  was  icturned  on  ac- 
count of  no  funds ;  $10.00. 

July  1st — Paid  Joseph  Bacon  Cash  for  in- 
suring $2800.00  worth  of  Buildings,  Live  Stock, 
and  Grain,  against  damage  by  Fire  or  Light- 
ning, @  1  per  cent  for  a  term  of  three  years ; 
$28.00. 

July  3rd — Bought  of  John  Clinton,  for 
Cash,  5  gallons  Paint  @  $2.00  per  gallon, 
$10.00. 

July  6th — Paid  Dr.  Bailey,  Cash,  for  render- 
ing medical  services  to  Jacob  Jackson,  on  ac- 
count, $30.00. 


July  10th — D.  E.  Baker  worked  for  me  one 
day  on  account,  $2.00. 

July  20th  —  1  returned  Andrew  Hamlin's 
Check  to  him;  he  gave  me  Cash,  $10.00. 

July  25th — Bought  of  Noah  Fillmore  10  ton 
Coal  (Si  $2.50  per  ton.  I  let  him  have  50  bushel 
Corn  @  50c  per  bushel,  $25.00. 

July  26th — Bought  of  J.  D.  lialboa  for  my 
Order  on  Luke  Harrison,  10  bushel  Oats  @  40c 
per  bushel,  $4.00. 

July  27th— Sold  W.  B.  Barton  for  his  Check 
on  Danville  Bank,  1  Veal  Calf,  $10.00. 

July  28th — FT.  R.  Boone  gave  me  Cash  for 
the  Check  which  T  received  from  \\'.  B.  Bar- 
ton, $10.00. 

Aug.  1st — Mrs.  B.  C.  Bragg  cleaned  house 
for  me  5  days  @  $1.00  per  day,  $5.00;  I  paid 
her  Cash,  $4.00,  and  let  her  have  I  bushel 
Onions  worth  $1.00;  $5.00. 

Aug.  6th — Drew  Check  on  Danville  Pank, 
favor  S.  P.  Brown,  for  threshing  400  bushels 
Wheat  (S)  4c  per  bushel,  $16.00^;  500  bushers 
Oats  @  2c  per  l)ushel,  $10.00;  25  bushels  Tim- 
othy Seed  @  20c  per  bushel,  $5.00;  $31.00. 

Aug.  8th — I  bought  2  shares  of  Galena  Oil 
&  Gas  Stock  @  $50.00  per  share,  $100.00;  I 
paid  Cash,  $10.00;  the  rest  to  be  paid  on  de- 
mand. 

Aug.  15th — Joseph  Garfield  came  to  settle  in 
full  for  the  fence  which  he  bought  of  men  on 
account ;  he  said  the  fence  was  not  as  repre- 
sented so  I  gave  him  a  Rebate  of  $2.00 ;  he  gave 
me  Cash,  $12.50. 

Aug.   18th — The  Galena  Oil  &  Gas  Co.  called 

on  its  Stockholders  to  pay  50  per  cent  of  the 
Stock  subscribed.  In  my  case  that  would  be 
$50.00;  I  gave  Cash,  $50.00. 

Aug.  20th— Sold  D.  C.  Bryant  for  his  Order 

on  J.  C.  Buell,  50  rod  11-48  Fence  @  38c  per 
rod,  $19.00. 

Sept.  1st— Sold  to  B.  F.  Cabot  for  his  Check 
on  Arlington  Bank,  20  Fat  Hogs,  total  weight 
4000  lbs.,  @  6c  per  lb. ;  $240.00. 

Sept.  5th — Bought  of  Universal  Roofing  Co., 
for  my  Check  on  Danville  Bank,  20  squares 
Roofing  @  $3.00  per  square ;  $60.00. 

Sept.  10th — Paid  Oliver  Arthur  cash  for  cut- 
ting Corn,  200  shocks  @  5c  per  shock,  $10.00. 

Sept.  15th  —  Paid  H.  G.  Conway  Cash  for 
making  two  barrels   Cider  @   50c   per  barrel, 

$1.00. 

Sept.  18th — U.  C.  Davis  rented  my  Grain 
Drill  to  sow  40  acres  \\^heat  @  25c  per  acre. 

Page  Eleven 


v$10.00;  he  paid  me  by  giving  me  a  Calf  worth 
$10.00. 

Sept.  25th— I  traded  Calves  with  W.  B.  Bar- 
ton. He  gave  me  $5.00  Cash,  for  my  Calf  was 
worth  $5.00  more  than  his. 

Sept.  27th  —  Deposited  in  Danville  Bank, 
subject  to  Check,  B.  F.  Cabot's  Check,  $240.00. 

Sept.  28th — Paid  Frank  Adams  Cash  on  ac- 
count, $10.00. 

Sept.  30th — An  attempt  -was  made  to  burg- 
larize the  Danville  Bank  on  the  night  of  Sept. 
25th.  A  reward  was  offered  for  the  capture  of 
the  guilty  party.  I  succeeded  in  capturing  the 
guilty  person  and  the  Danville  Bank  credited 
my  account  for  $300.00. 

Oct.  1st — I  hired  H.  O.  Franklin  to  work  for 
me  one  month  for  $25.00. 

Oct.  1st — I,  being  a  little  suspicious  in  refer- 
ence to  the  Financial.  Standing  of  the  Danville 
Bank,  decided  to  draw  some  of  my  money  out 
of  that  Bank.  I  drew  a  check  on  Danville  Bank 
in  favor  of  Danville  Bank;  the  Cashier  gave  me 
cash  $500.00.  I  deposited  cash  in  People's 
Bank  and  received  a  Certificate  of  Deposit, 
bearing  4  per  cent  interest  per  annum,  $500.00. 

Oct.  3rd — I  paid  on  Preacher's  Salary,  Cash, 
$10.00,  gave  him  10  bushels  Corn  worth  50c 
per  bushel,  $5.00;  $15.00. 

Oct.  4th — Let  H.  O.  Franklin  have,  on  ac- 
count, 200  lbs.  Flour  @  2>^c  per  lb.,  $5.00. 

Oct.  5th — Sold  Edward  Early,  for  Cash,  10 
head  Cattle  for  $200.00. 

Oct.  10th — Paid  H.  O.  FraiiKlin,  Cash,  on 
account,  $10.00. 

Oct.  12th— My  note  for  $400.00,  given  Feb. 
12th,  1911,  bearing  interest  at  the  rate  of  6 
per  cent  per  annum,  in  favor  of  David  Lincoln, 
falls  due  to-day.  I  paid  him  Cash  $100.00. 
gave  him  my  Check  on  Danville  Bank,  $300.00 ; 
$400.00.  I  credited  his  Account  for  the  inter- 
est, which  was  $16.00. 

Oct.  18th  —  Paid  H.  G.  Conway  Cash  for 
hulling  20  bushels  Clover  Seed  @  $1.00  per 
bushel,  $20.00. 

Oct.  20th — Some  one  broke  into  my  Smoke- 
house and  stole  meat  worth  $5.00. 

Oct.  21st — Paid  Dr.  Baily  cash  for  Medical 
Treatment  rendered  to  H.  O.  Franklin,  $5.00. 

Oct.  31st — I  gave  H.  O.  Franklin  credit  for 
one  month's  labor,  $25.00. 

Oct.  31st— Paid  H.  O.  Franklin  Cash  in  full 
on  account,  $5.00. 

Page  Twelve 


Nov.  1st — I  received  cash  for  driving  one 
day  for  an  agent  who  was  selling  machinery 
for  The  International  Harvester  Co.,  $3.00. 

Nov.  5th — Paid  The  Practical  Farmer  cash 
for  one  year's  subscription,  $1.00. 

Nov.  10th — Sold  C.  B.  Fremont  for  Cash, 
10  bushels  Clover  Seed  @  $10.00  per  bushel, 
$100.00.    .        _    . 

Nov.  15th — I  used  fence  on  my  Farm,  100 
rods  11-48  fence  @  43c  per  rod,  $43.00. 

Nov.  20th  —  Borrowed  of  John  Durling  on 
my  note  due  one  year  from  date  without  in- 
terest, $100.00. 

Nov.  25th  —  I  bought  for  Cash,  a  note  of 
$100.00  drawn  by  T.  P.  Gage  in  favor  of  C.  A. 
Gates  ;  received  Discount,  $5.00. 

Nov.  26th — Bought  of  Peter  Pinder  one  Hog 
for  $19.00;  gave  him  the  Order,  which  I  have, 
drawn  by  D.  C.  Bryant,  on  J.  C.  Buell,  $19.00. 

Nov.  28th  —  Sold  at  Green's  Grocery  20 
dozen  Eggs  @  20c  per  dozen,  $4.00;  took  the 
whole  amount  in  Groceries,  $4.00. 

Nov.  29th — Some  one  stole  10  rods  16-48 
fence  worth  45c  per  rod,  $4.50. 

Nov.  30th— I  sold  the  $500.00  Certificate  of 
Deposit,  which  I  hold  on  The  People's  Bank, 
to  lienry  Wilson  for  $495.00,  which  is  $5.00 
less  than  the  face  of  the  Certificate.  The 
Accrued  Interest  on  this  Certificate  of  Deposit 
is  $3.33,  making  a  Discount  of  $8.33. 

Dec.  1st — Oliver  Arthur  baled  Hay  for  me, 
20  tons  @  $1.75  per  ton;  $35.00.  I  let  him 
have  one  Hog  worth  $20.00,  gave  him  Check 
on  Danville  Bank,  $10.00,  and  gave  him  Cash, 
$3.00,  leaving  balance  on  account  $2.00. 

Dec.  5th — I  decided  to  cancel  the  account 
which  I  have  against  The  M.  E.  Church,  $3.00. 

Dec.  10th — I  had  to  pay  Peter  Hanover's 
Note  on  which  I  was  Security.  The  face  of  the 
note  is  $75.00.     I  paid  Cash. 

Dec.  16th — C.  A.  Arnold  paid  Cash  for  his 
Note  which  was  given  June  16th,  1911 ;  face  of 
note  is  $25.00;  interest,  $1.25;  $26.25. 

Dec.  20th — Drew  Check  on  Danville  Bank 
favor  Treasurer  of  Delaware  County  to  pay 
Taxes,  $150.00. 

Dec.  25th — Sold  L.  Moss  for  his  Check  on 
Green's  Bank,  10  tons  hay  @  $18.00  per  ton, 
$180.00. 

Dec.  25th — Paid  Cash  for  a  Christmas  pres- 
ent for  L.  O.  Goodman,  $5.00. 

Dec.  26th — Received    Cash    of   Philip    Clay, 


my  share  of  Dividend  on  Percheron  Horse  C  o. 
Stock,  $30.00. 

Dec.  28th  —  Bought  of  J.  C.  Henry,  200 
bushels  Corn  @  50c  per  bushel,  $100.00 ;  paid 
him  with  Note  which  I  bought,  made  in  fa  -or 
of  C.  A.  Gates;  $100.00. 

Dec.  31st — Prepaid  my  Note  favor  T.  A. 
Hood  and  received  5  per  cent  Discount  on  face 


of  Note.    Face  of  Note,  $100.00 ;  Interest,  $6.00 ; 
Discount,  $5.00;  paid  Cash,  $101.00. 

Dec.  31st — Gave  Frank  Adams,  Cash,  on  Ac- 
count, $10.00. 

Dec.  31st  —  Sold  8  dozen  Eggs  at  Jones' 
Grocery  @  25c  per  dozen,  received  $1.00  cash, 
and  groceries  amounting  to  $1.00. 

Dec.  31st — Sold  5  pounds  of  Butter  to  the 


huxter 


20c    per    pound,    took 


amounting  to  $2.00,  and  paid  cash  $1.00. 


Helpful  Explanations  to  Spme  of  the  Most  Difficult  Transactions 


In  this  set  of  transactions  Cash  Account  is 
debited  or  credited  for  Cash  in  all  of  its  forms. 
See  Definition  13.  But  when  we  say  "Cash 
received  or  paid  out"  we  mean  Currency.  If 
Cash  in  any  of  its  other  forms  is  received  or 
parted  with,  they  are  also  designated. 

In  making  debits  and  credits  in  the  Journal 
for  the  inventory  taken  Jan.  1st,  1911,  debit 
Cash,  Real  Estate,  Bills  Receivable,  Ralph 
Taylor,  Andrew  Hamlin  and  Equipment  Ac- 
counts, because  those  persons  and  accounts 
owes  the  Proprietor  the  respective  amounts 
for  which  they  are  debited.  Credit  Proprietor 
for  $16,582.00  because  that  is  his  investment. 
Debit  Proprietor  for  $150.00  because  he  owes 
that  amount  when  the  books  are  opened. 
Credit  Frank  Adams  for  $50.00  because  the 
Proprietor  owes  him  that  amount.  Credit 
Bills  Payable  for  $100.00  because  the  Proprie- 
tor has  a  note  outstanding  for  that  amount. 

Jan.  15th — Debit  Cash  because  a  Certificate 
of  Deposit  is  considered  Cash.     See  Def.   13. 

Jan.  17th — Lewis  Jackson  is  the  officer  of  the 
lodge  to  whom  the  dues  were  paid. 

Jan.  19th — Aside  from  regular  farm  work, 
some  farmers  carry  some  line  of  mercantile 
business.  For  instance,  some  farmers  sell  com- 
mercial fertilizer,  roofing,  fence,  &c.  This 
transaction  is  used  for  the  purpose  of  showing 
how  to  handle  accounts  of  this  kind.  The 
term  "2-20-60"  means  if  the  account  is  paid 
within  20  days  from  the  date  of  the  invoice,  2 
per  cent  may  be  deducted  from  the  face  of  the 
invoice.  In  case  the  purchaser  does  not  take 
advantage  of  the  cash  discount,  the  bill  be- 
comes due  in  60  days  from  the  date  of  invoice, 
and  the  purchaser  must  pay  the  full  amount  of 
the  invoice.  There  are  several  more  transac- 
tions to  follow  which  will  help  to  show  how 
this  account  is  handled. 

Jan.  25th — Fence  Account  is  debited  for  the 
amount  paid  for  transportation.  All  expenses 
of  this  nature  are  considered  part  of  the  cost 
price. 

Jan.  27th — Debit  Fence  Account  for  all  ex- 
penses for  which  the  fence  business  is  respon- 
sible. 


Feb.  1st — Debit  Cash  because  bank  checks 
are  considered  Cash.     See  Def.  13. 

Feb.  7th — The  purchaser  has  taken  advan- 
tage of  the  Cash  Discount. 

Feb.  9th — Cash  is  debited  because  this  draft 
is  considered  Cash.  It  is  payable  at  sight.  A 
time  draft  would  not  be  Cash.  It  would  be  a 
Bill  Payable  or  Bill  Receivable  after  it  has 
l^een  accepted. 

Feb.  22nd — This  transaction  is  often  made 
by  a  person  who  has  a  Bank  Account  subject 
to  check,  but  is  in  need  of  some  currency  and 
his  location  is  such  that  it  is  not  practical  tor 
him  to  go  to  the  bank  for  it.  It  is  only  an 
act  of  courtesy  of  one  person  to  another.  ^ 

March  1st — Joseph  Garfield  owed  me  and  in- 
stead of  paying  me,  he  deposited  it  in  the  bank 
in  my  favor. 

March  3rd — Expense  and  Labor  Accounts 
are  each  debited.     See  Rules  35  and  48. 

March  5th — Debit  Expense  only,  for  this 
would  not  be  general  farm  work. 

March  8th — Housework  should  be  handled 
the  same  as  outside  work,  unless  the  proprie- 
tor wishes  to  keep  it  separate. 

March  15th  —  Debit  Expense  because  this 
material  was  used  on  the  farm.  If  I  had 
bought  it  to  re-sell,  I  would  have  opened  an 
account  for  Spraying  Material. 

April  3rd — You  will  notice  by  the  invoice 
that  I  own  some  Percheron  Horse  Stock.  This 
is  what  I  have  to  pay  towards  keeping  him. 

May  1st — All  Certificates  of  Deposit  are  con- 
sidered Cash  and  are  payable  at  the  bank  which 
issues  them  whenever  presented.  Banks  do 
not  generally  pay  interest  on  Time  Certificates 
of  Deposit  if  they  are  presented  for  payment 
before  maturity. 

May  15th — This  transaction  is  divided  and 
entered  in  the  Journal  as  two  transactions  in 
order  to  simplify  it. 

Page  Thirteen 


June  3rd — This  transaction  shows  how  to  get 
monev  on  vour  Rank  Account. 


1)y  giving  me  an  order  on  J.  C.  Ruell,  therefore 
J.  C.  P>uell  hecame  indebted  to  me. 


June  5th — I'or  conxenience  this  transaction 
is  divided  and  entered  in  the  Journal  as  two 
separate  transactions. 

June  7th — This  is  simply  lending  money  on 
account. 

June  12th — Many  farmers  store  ^\'heat  at  a 
mill  and  get  flour  whenever  they  wish.  Charge 
the  mill  for  the  value  of  wheat  stored  and 
credit  it  for  the  value  of  flour  received.  Some 
milling  companies  allow  a  certain  amount  of 
flour  regardless  of  value. 

June  25th  —  Andrew  Hamlin  overdrew  his 
bank  account,  therefore  he  must  be  debited, 
and  Danville  l>ank  credited,  because  he  was 
credited  when  he  ga\e  it  to  me,  and  the  Dan- 
ville P)ank  was  debited  when  I  deposited  it. 

July  20th — Andrew  Hamlin  redeemed  his 
worthless  check,  therefore  he  should  be 
credited. 

July  26th — See  definition  41. 

July  28th — This  transaction  is  a  very  com- 
mon one.  It  does  not  necessarily  need  to  be 
entered  in  the  Journal,  but  it  is  best  to  do  so 
in  order  to  have  a  record  of  the  disposal  of  the 
check. 

Aug.  8th — When  shares  of  stock  in  a  stock 
company  are  subscribed  for,  the  company  is- 
suing the  stocks  should  be  credited.  Del)it  the 
company  when  payments  are  made  on  the  sub- 
scription. 

Aug.  20th — in  this  case  J.  C.  lluel  owed  D. 
C.   liryant  on  account.     D.  C.  Bryant  paid  me 


Sept.  25th — This  is  sim])ly  a  trade  and  I  re- 
ceived $5.00  besides  a  Calf,  therefore  Income 
should  be  credited. 

Oct.  1st — It  is  not  necessary  to  make  an  en- 
try, for  it  is  only  an  agreement  between  H. 
O.  Franklin  and  myself.  He  is  debited  when 
I  furnish  him  values  on  account  and  he  is 
credited  at  the  end  of  the  month  for  the  amount 
he  was  to  receive  per  month  for  his  labor. 

Oct.  1st — This  transaction  is  divided  and 
entered  in  the  Journal  as  two  separate  trans- 
actions. 

Oct.  12th — I  decided  to  just  pay  the  face  of 
the  Note  and  credit  David  Lincoln  for  the  in- 
terest. 

Oct.  20th — No  entry  need  be  made  when 
goods  are  stole  which  have  not  been  invoiced 
and  charged  to  some  speculative  account. 

Nov.  15th — Fence  Account  must  be  credited 
for  the  amount  the  fence  would  have  sold  for 
to  another  person. 

Nov.  25th — It  is  customary  to  allow  a  dis- 
count for  cashing  a  note  before  it  is  due. 

Nov.  26th — This  is  the  order  I  received  from 
1).  C.  P.ryant  Aug.  20th. 

Nov.  29th — Fence  Account  must  be  credited 
for  the  value  of  fence  stolen.  Rule  42,  because 
it  was  charged  to  Fence  Account  when  it  was 
received. 

Dec.  10th — It  is  poor  policy  to  sign  a  Note 
as  security.  It  has  made  many  a  rich  man 
pennyless. 


Explanations  to  Columns  in  Journal 


1st — The  first  double  column  on  the  left  hand 
side  of  the  Journal  is  the  Date  Column.  The 
Year,  Month  and  Day  on  which  a  transaction 
is  made  should  be  kept  in  this  column.  Place 
the  Year  at  the  top  of  the  column,  the  Month 
in  the  left  hand  side,  and  the  Day  in  the  right 
hand  side. 

2nd — The  next  large  double  column  to  the 
right  of  the  Date  Column  is  a  column  in  which 
are  kept  the  names  of  the  accounts  to  be 
Debited  or  Credited,  also  the  particulars  in  ref- 
erence to  the  transaction.  The  names  of  the 
Accounts  to  be  Debited  or  Credited  should  be 
placed  at  the  extreme  left  hand  side  of  the 
column.  The  particulars  in  reference  to  the 
transaction  should  never  extend  to  the  left  of 
the  fine  verticle  line  that  divides  this  column. 
The  names  of  the  accounts  which  are  to  be 
Debited   should   always  be  placed   first.     The 

Page  Fourteen 


names  of  the  accounts  which  are  to  be  Credited 
should  be  placed  under  the  one  that  is  Debited 
and  the  word  (to)  should  precede  the  name  of 
the  account. 

3rd — The  next  small  column  to  the  right  of 
the  above  described  is  the  Folio  Column.  In 
this  column  is  kept  the  Ledger  Page  on  which 
an  account  is  found.  The  Ledger  page  is 
placed  in  this  column  when  the  account  is 
posted  to  the  Ledger.  If  the  account  that  is 
to  be  Debited  or  Credited  is  one  that  is  not  to 
be  posted  to  the  Ledger,  a  mark  (V)  is  made 
instead  of  a  Ledger  page, 

4th — The  next  column  to  the  right  of  the 
Folio  Column  is  the  Sundry  Personal  Account 
Column.  In  this  column  are  placed  all  the 
amounts  that  are  to  be  posted  to  the  Ledger 
which  would  be  all  of  the  accounts  that  does 
not  have  a  column  in  the  Journal. 


5th — The  next  column  to  the  ris^ht  of  Sun- 
dry Personal  Account  Column  is  Expense  Ac- 
count Column.  In  this  column  are  kept  all  the 
amounts  paid  for  expenses  in  keeping  up  the 
farming  business.     See  Rule  35. 

6th — The  next  column  to  the  right  of  Ex- 
pense   Account    Column    is    Labor    Account 

Column.     In  this  column  are  kept  all  amounts 
paid  for  labor  on  the  farm.     See  Rule  48. 

7th — The  next  column  to  the  right  of  Labor 


Account  Column  is  Income  Account  Column. 
In  this  column  are  kept  the  amounts  received 
for  articles  sold  from  the  farm.  See  Rule  49, 
50  and  51; 

8th — The  last  double  column  to  the  right  is 
Cash  Account  Column.  The  Left  Hand  side 
of  this  column  is  the  Debit  Side.  All  amounts 
of  Cash  received  are  kept  on  this  side.  The 
Right  Hand  side  of  this  column  is  the  Credit 
Side.  All  amounts  of  Cash  parted  with  are 
kept  on  this  side. 


Instructions  for  Making  Debits  and  Credits  in  Journal 

All  Credits  and  Debits  are  placed  in  Sundry  Personal  Accounts  Column  except  Expense, 
Labor,  Income  and  Cash  Accounts.  These  four  accounts  are  provided  with  columns  in  the 
Journal  because  transactions  made  by  a  farmer  aft'ect  these  accounts  most  frequently.  This  saves 
time  and  labor  of  posting  to  a  Ledger.  You  can  keep  as  many  accounts  in  the  Journal  as  you 
wish  by  adding  more  columns. 


HOW  TO  STUDY  THIS  JOURNAL 

First  turn  to  the  Farm  Record  Book  and  read  the  Inventory,  and  then  turn  to  the  Journal 
and  notice  Carefully  how  the  entries  are  made ;  also  read  the  explanation  given  and  read  the  Rules 
referred  to.  When  you  Thoroughly  understand  the  Inventory,  study  the  first  transaction,  and  so 
on  until  you  have  made  a  thorough  study  of  the  entire  Journal.  Pay  no  attention  to  the  Ledger 
Page  Column  when  making  entries  in  the  Journal. 

When  you  open  a  set  of  books,  compare  your  transactions  with  the  ones  in  this  set.  Look 
for  a  transaction  that  is  identical  in  principle  with  your  own  transactions,  then  make  your  entries 
the  same  as  they  are  made  in  this  Journal.  While  the  transactions  made  by  you  will  not  be  identi- 
cal in  words  with  the  ones  found  in  this  set,  they  will  be  the  same  in  principle.  Great  care  has  been 
taken  to  select  transactions  that  will  illustrate  "the  underlying  principles  of  bookkeeping  and  at  the 
same  time  be  familiar  to  the  farmer  who  is  engaged  in  general  farming. 

EXPLANATIONS  TO  DEBITS  AND  CREDITS  IN  JOURNAL 

Cash  for  $1000.00;  see  rule  1. 
Real  Estate  for  $12,000.00;  rule  5. 
Bills  Receivable  for  $80.00;  rule  9. 
Ralph  Taylor  for  $100.00 ;  rule  14. 
Andrew  Hamlin  for  $10.00 ;  Rule  14. 
Equipment  for  $3392.00 ;  rule  52. 
Proprietor  for  $16,582.00;  rule  55. 
Proprietor  for  $150.00;  rule  54. 
Frank  Adams  for  $50.00 ;  rule  20. 
Bils  Payable  for  $100.00 ;  rule  27. 
Danville  Bank  for  $600.00 ;  rule  30. 
Cash  for  $600.00 ;  rule  3. 
Expense  for  $2.00 ;  rule  35. 
Cash  for  $2.00 ;  rule  3. 
Cash  for  $16.00 ;  rule  2. 
Income  for  $16.00;  rule  49. 
John  Madison  for  $1.00;  rule   15. 
Income  for  $1.00;  rule  49. 
Expense  for  $40.00 ;  rule  35. 
Shelby  Clay  Co.  for  $40.00;  rule  21. 
Shelby  Clay  Co.  for  $5.00;  rule  16. 
Frank  Adams  for  $5.00;  rule  21. 
Cash  for  $80.00 ;  rule  2. 
Bills  Receivable  for  $80.00;  rule  II. 
Luke  Harrison  for  $5.00;  rule  17. 
Danville  Bank  for  $5.00;  rule  32. 
Fence  Account  for  $410.00;  rule  38. 
Ohio  Fence  Co.  for  $410.00;  rule  21. 
Danville  Bank  for  $80.00 ;  rule  30. 
Cash  for  $80.00 ;  rule  3. 

Page  Fifteen 


Jan. 

1st- 

-Debit 
Debit 
Debit 
Debit 
Debit 
Debit 
Credit 
Debit 
Credit 
Credit 

Jan. 

1st- 

-Debit 
Credit 

Jan. 

3rd- 

-Debit 
Credit 

Jan. 

7th- 

-Debit 
Credit 

Jan. 

9th- 

-Debit 
Credit 

Jan. 

11th- 

-Debit 
Credit 

Jan. 

13th- 

-Debit 
Credit 

Jan. 

15th- 

^  Debit 
Credit 

Jan. 

17th- 

-Debit 
Credit 

Jan. 

19th- 

-Debit 
Credit 

Jan. 

21st- 

-Debit 
Credit 

Ian.      23rd— Debit  Expense  for  $10.00;  rule  35. 

Credit  Cash  for  $10.00;  rule  3. 
Jan.      25th— Debit  Fence  Account  for  $12.00;  rule  Zl . 

Credit  Cash  for  $12.00;  rule  3. 
Jan.      27th— Debit  Fence  Account  for  $4.80;  rule  39. 
Credit  Fence  Account  for  $4.80;  rule  42. 
Fel).        1st— Debit  Cash  for  $100.00;  rule  2. 

Credit  Ralph  Taylor  for  $100.00;  rule  21. 
Feb.       3rd— Debit  Danville  Bank  for  $116.00;  rule  30. 

Credit  Cash  for  $116.00;  rule  3. 
Feb.       5th-  Debit  M.  E.  Church  for  $3.00;  rule  15. 

Credit  Danville  Bank  for  $3.00 ;  rule  32. 
Feb.       7th— Debit  Ohio  Fence  Co.  for  $410.00;  rule  15. 
Credit  Danville  Bank  for  $401.80;  rule  32. 

Credit  Discount  for  $8.20 ;  rule  45. 
Feb.       9th— Debit  Cash  for  $35.00;  rule  2. 

Credit  Income  for  $35.00;  rule  49. 
Feb.      11th— Debit  Expense  for  $4.00;  rule  35. 

Credit  Cash  for  $4.00;  rule  3. 
Feb.      12th— Debit  Expense  for  $400.00;  rule  35. 

Credit  Bills  Payable  for  $400.00 ;  rule  28. 
Feb.      15th— Debit   Jacob   lackson  for  $80.00;  rule   15. 

Credit  Income  for  $80.00;  rule  49. 
Feb.     20tn--  Debit  Cash  for  $150.00;  rule  2. 

Credit  Income  for  $150.00;  rule  49. 
Feb.    22nd— Debit  Cash  for  $20.00;  rule  2. 

Credit  Danville  Bank  for  $20.00 ;  rule  32. 
Feb.     25th— Debit  Joseph  Garfield  for  $86.00;  rule  15. 

Credit  Fence  Account  for  $86.00 ;  rule  42. 
Mar.        1st— Debit  Danville  Bank  for  $50.00;  rule  31. 

Credit  Joseph  Garfield  for  $50.00;  rule  21. 
Mar.      3rd— Debit  Expense  and  Labor,  each  for  $1.00;  rules  35  and  48. 

Credit  Cash  for  $1.00;  rule  3. 
Mar.       5th— Debit  Expense  for  $1.00;  rule  35. 

Credit  Cash  for  $1.00;  rule  3. 
Mar.       8th— Debit  Expense  and  Labor,  each,  for  $4.00;  rules  35  and  48. 

Credit  Cash  for  $4.00;  rule  3. 
Mar.     12th— Debit  Cash  for  $80.00;  rule  2. 

Credit  Jacob  Jackson  for  $80.00;  rule  21. 
Mar.     15th— Debit  Expens"e  for  $7.00;  rule  35. 

Credit  Cash  for  $7.00 ;  rule  3. 
Mar.     18th— Debit  Expense  for  $18.00;  rule  35. 

Credit  Cash  for  $18.00;  rule  3. 
Mar.     20th-  Debit  Expense  and  Labor,  each,  for  $1.00;  rules  35  and  48. 

Credit  Income  for  $1.00;  rule  49. 
Mar.    25th— Debit  Expense  for  $10.00;  rule  35. 

Credit  Cash  for  $10.00 ;  rule  3. 
Mar.     28th— Debit  Expense  for  $4.00;  rule  35. 

Credit  Cash  for  $4.00 ;  rule  3. 
April       1st— Debit  Expense  for  $1.00;  rule  35. 

Credit  Cash  for  $1.00;  rule  3. 
April      3rd— Debit  Expense  for  $15.00;  rule  35. 

Credit  Danville  Bank  for  $15.00;  rule  32. 
April      5th— Debit  Expense  for  $4.00;  rule  35. 

Credit  Cash  for  $4.00;  rule  3. 
April      9th— Debit  Cash  for  $53.00 ;  rule  2. 

Credit  Income  for  $15.00;  rule  49. 

Credit  Fence  Account  for  $38.00;  rule  42. 
April    13th— Debit  Cash  for  $10.00;  rule  2. 

Credit  Income  for  $10.00;  rule  49. 
April    15th— Debit  Expense  for  $2.00;  rule  35. 

Credit  Cash  for  $2.00 ;  rule  3. 
April    17th— Debit  Cash  for  $131.50;  rule  2. 

Credit  Fence  Account  for  $131.50;  rule  42. 
April    2ist-  Debit  Danville  Bank  for  $203.50;  rule  30. 

Credit  Cash  for  $203.50;  rule  3. 
May        1st— Debit  Cash  for  $500.00;  rule  2. 

Credit  Danville  Bank  for  $500.00;  rule  32. 


Page  Sixteen 


May      2nd— Debit  Frank  Adams  for  $30.00 ;  rule  17. 

Credit  Danville  Bank  for  $30.00;  rule  32. 
May       5th — Debit  Expense  and  Labor-,  each,  for  $4.00;  rules  35  and  48. 

Credit  Cash  for  $4.00;  rule  3. 
May      9th— Debit  Fence  Account  for  $21.50;  rule  38. 

Credit  Joseph  Garfield  for  $21.50;  rule  21. 
May     12th— Debit  Cash  for  $10.00;  rule  2. 

Credit  Andrew  Hamlin  for  $10.00;  rule  21. 
May     15th— Debit  Cash  for  $43.00;  rule  2. 

Credit  Fence  Account  for  $43.00;  rule  42. 
May     15th— Debit  Fence  Account  for  $2.00;  rule  40. 

Credit  Cash  for  $2.00  ;  rule  3. 
May     17th— Debit  Expense  for  $30.00 ;  rule  35. 

C;redit  Jacob  Jackson  for  $30.00 ;  rule  21. 
May     21st— Debit  Cash  for  $300.00;  rule  2. 

Credit  Income  for  $300.00 ;  rule  49. 
May     25th— Debit  Danville  Bank  for  $553.00;  rule  30. 

Credit  Cash  for  $553.00 ;  rule  3. 
June        1st — Debit  Expense  for  $8.00;  rule  35. 

Credit  Gilbert  Polk  for  $8.00;  rule  21. 
June       3rd— Debit  Cash  for  $50.00;  rule  2. 

Credit  Danville  Bank  for  $50.00 ;  rule  32. 
June       5th— Debit  Cash  for  $10.00 ;  rule  2. 

Debit  Expense  for  $5.00;  rule  35. 

Credit  Income  for  $15.00;  rule  49.' 
June       5th — Debit  Expense  for  $1.00;  rule  35. 

Credit  Cash  for  $1.00;  rule  3. 
June       7th— Debit  T.  D.  Anderson  for  $100.00;  rule  15. 

Credit  Cash  for  $100.00;  rule  3. 
Tune     12th— Debit  New  York  Milling  Co.  for  $100.00 ;  rule  15. 

Credit  Income  for  $100.00 ;  rule  49. 
June     12th— .Debit  Expense  for  $25.00;  rule  35. 

Credit  New  York  Milling  Co.  for  $25.00;  rule  21. 
June     16th— Debit  Bills  Receivable  for  $25.00;  rule  10. 

Credit  Income  for  $25.00;  rule  49. 
June    25th— Debit  Andrew  Flamlin  for  $10.00;  rule  19. 

Credit  Danville  Bank  for  $10.00;  rule  33. 
July        1st— Debit  Expense  for  $28.00;  rule  35. 

Credit  Cash  for  $28.00 ;  rule  3. 
July       3rd— Debit  Expense  for  $10.00 ;  rule  35. 

Credit  Cash  for  $10.00 ;  rule  3. 
July       6th-^Debit  Jacob  Jackson  for  $30.00;  rule   17. 

Credit  Cash  for  $30.00 ;  rule  3. 
July      10th — Debit  Expense  and  Labor,  each,  for  $2.00;  rules  35  and  48. 

Credit  D.  E.  Baker  for  $2.00;  rule  21. 
July     20th— Debit  Cash  for  $10.00 ;  rule  2. 

Credit  Andrew  Hamlin  for  $10.00;  rule  21. 
July     25th— Debit  Expense  for  $25.00;  rule  35. 

Credit  Income  for  $25.00;  rule  49. 
July     26th— Debit  Expense  for  $4.00 ;  rule  35. 

Credit  Luke  Harrison  for  $4.00;  rule  22. 
July     27th— Debit  Cash  for  $10.00 ;  rule  2. 

Credit  Income  for  $10.00 ;  rule  49. 
July     28th— Debit  Cash  for  $10.00 ;  rule  2. 

Credit  Cash  for  $10.00;  rule  3.     It  is  not  necessary  to  make  any 
entries  for  this  transaction,  but  it  is  best  to  do  so  in  order 
to  have  a  record  to  show  how  the  check  was  disposed  of. 
Aug.       1st — I">ebit  Expense  and  Labor,  each,  for  $5.00;  rules  35  and  48. 

Credit  Cash  for  $4.00 ;  rule  3. 

Credit  Income  for  $1.00;  rule  49. 
Aug.      6th — Debit  Expense  for  $31.00;  rule  35. 

Credit  Danville  Bank  for  $31.00;  rule  32. 
Aug.      8th— Debit  Expense  for  $100.00;  rule  35. 

Credit  Galena  Oil  &  Gas  Co.  for  $100.00;  rule  21. 
Aug.      8th— Debit  Galena  Oil  &  Gas  Co.  for  $10.00;  rule  15. 

Credit  Cash  for  $10.00 ;  rule  3. 
Aug.     15th — Debit  Fence  Account  for  $2.00;  rule  41. 

Debit  Cash  for  $12.50 ;  rule  2. 

Credit  Joseph  Garfield  for  $14.50;  rule  21. 

Page  Seventeen 


Aug.     18th— Debit  Galena  Oil  &  Gas  Co.  for  $50.00;  rule  15. 

Credit  Cash  for  $50.00 ;  rule  3. 
Aug.    20th— Debit  J.  C.  Buell  for  $19.00 ;  rule  18. 

Credit  Fence  Account  for  $19.00;  rule  42. 
Sept.       1st— Debit  Cash  for  $240.00;  rule  2. 

Credit  Income  for  $240.00 ;  rule  49. 
Sept.      5th— Debit  Expense  for  $60.00 ;  rule  35. 

Credit  Danville  Bank  for  $60.00;  rule  32. 
Sept.     10th — Debit  Expense  and  Labor,  each,  for  $10.00 ;  rules  35  and  48. 

Credit  Cash  for  $10.00;  rule  3. 
Sept.     15th — Debit  Expense  for  $1.00;  rule  35. 

Credit  Cash  for  $1.00;  rule  3. 
Sept.     18th— Debit  Expense  for  $10.00 ;  rule  35. 

Credit  Income  for  $10.00 ;  rule  50. 
Sept.    25th— Debit  Cash  for  $5.00;  rule  2. 

Credit  Income  for  $5.00;  rule  49. 
Sept.    27th— Debit  Danville  Bank  for  $240.00 ;  rule  30. 

Credit  Cash  for  $240.00;  rule  3. 
sept.    28th—  Debit  Frank  Adams  for  $10.00;  rule  15. 

Credit  Cash  for  $10.00 ;  rule  3. 
Sept.    30th— Debit  Danville  Bank  for  $300.00;  rule  15. 

Credit  Income  for  $300.00 ;  rule  50. 
Oct.        1st— Debit  Cash  for  $500.00;  rule  2. 

Credit  Danville  Bank  for  $500.00;  rule  32. 
Oct.        1st-  Debit  Cash  for  $500.00 ;  rule  2. 

Credit  Cash  for  $500.00 ;  rule  3. 
Oct.       3rd— Debit  Expense  for  $15.00;  rule  35. 

Credit  Cash  for  $10.00;  rule  3. 

Credit  Income  for  $5.00 ;  rule  49. 
Oct.       4th— Debit  H.  O.  Franklin  for  $5.00;  rule  15. 

Credit  Income  for  $5.00 ;  rule  49. 
Oct.       5th— Debit  Cash  for  $200.00 ;  rule  2. 

Credit  Income  for  $200.00 ;  rule  49. 
Oct.      10th— Debit  H.  O.  Franklin  for  $10.00;  rule  15. 

Credit  Cash  for  $10.00 ;  rule  3. 
Oct.      12th— Debit  Bills  Payable  for  $400.00 ;  rule  24. 

Credit  Cash  for  $100;  rule  3. 

Credit  Danville  Bank  for  $300.00 ;  rule  32. 
Oct.      12th— Debit  Interest  Account  for  $16.00;  rule  46. 

Credit  David  Lincoln  for  $16.00;  rule  21. 
Oct.      18th— Debit  Expense  for  $20.00;  rule  35. 

Credit  Cash  for  $20.00 ;  rule  3. 
Oct.     20th — This  transaction  does  not  appear  in  the  Journal  because  no  en- 
tries are  required. 
Oct.      21st— Debit  H.  O.  Franklin  for  $5.00;  rule  17. 

Credit  Cash  for  $5.00 ;  rule  3. 
Oct.      31st— Debit  Expense  and  Labor,  each,  for  $25.00;  rules  35  and  48. 

Credit  H.  O.  Franklin  for  $25.00;  rule  21. 
Oct.      31st— Debit  H.  O.  Franklin  for  $5.00;  rule  15. 

Credit  Cash  for  $5.00;  rule  3. 
Nov.       1st— Debit  Cash  for  $3.00;  rule  2. 

Credit   Income   for  $3.00;   rule   50. 
Nov.       5th— Debit   Expense   for  $1.00;   rule   35. 

Credit  Cash  for  $1.00;  rule  3. 
Nov.     10th— Debit  Cash  for  $100.00 ;  rule  2. 

Credit  Income  for  $100.00;  rule  49. 
Nov.     15th— Debit  Expense  for  $43.00;  rule  35. 

Credit  Fence  Account  for  $43.00 ;  rule  42. 
Nov.     20th— Debit  Cash  for  $100.00 ;  rule  2. 

Credit  Bills  Payable  for  $100.00;  rule  28. 
Nov.    25th— Debit  Bills  Receivable  for  $100.00;  rule  10. 

Credit  Cash  for  $95.00 ;  rule  3. 

Credit  Discount  for  $5.00;  rule  45. 
Nov.     26th— Debit  Expense  for  $19.00;  rule  35. 

Credit  J.  C.  Buell  for  $19.00;  rule  22. 
Nov.    28th— Debit  Expense  for  $4.00;  rule  35. 

Credit  Income  for  $4.00;  rule  49. 
Nov.    29th— Debit  Loss  &  Gain  Account  for  $4.50;  rule  56. 

Credit  Fence  Account  for  $4.50;  rule  42. 


Page  Eighteen 


Nov.     30th— Debit  Cash  for  $495.00;  rule  2. 

Debit  Discount  for  $8.33;  rule  44. 

Credit  Cash  for  $500.00 ;  rule  3. 

Credit  Interest  Account  for  $3.33 ;  rule  47. 
Dec.        1st-  Debit  Expense  for  $35.00;  rule  35. 

Credit  Income  for  $20.00;  rule  49. 

Credit  Danville  Bank  for  $10.00;  rule  32. 

Credit  Cash  for  $3.00;  rule  3. 

Credit  Oliver  Arthur  for  $2.00;  rule  21. 
Dec.       5th— Debit  Expense  for  $3.00;  rule  35. 

Credit  M.  E.  Church  for  $3.00;  rule  23. 
Dec.      10th — Debit  Loss  &  Gain  Account  for  $75.00;  rule  56. 

Credit  Cash  for  $75.00 ;  rule  3. 
Dec.     16th— Debit  Cash  for  $26.25 ;  rule  2. 

Credit  Bills  Receivable  for  $25.00;  rule  11. 

Credit  Interest  Account  for  $1.25;  rule  47. 
Dec.     20th— Debit  Expense  for  $150.00;  rule  35. 

Credit  Danville  Bank  for  $150.00;  rule  32. 
Dec.     25th— Debit  Cash  for  $180.00;  rule  2. 

Credit  Income  for  $180.00;  rule  49. 
Dec.     25th — Debit  Expense  for  $5.00;  rule  35. 

Credit  Cash  for  $5.00 ;  rule  3. 
Dec.     26th— Debit  Cash  for  $30.00;  rule  2. 

Credit  Income  for  $30.00;  rule  51. 
Dec.     28th— Debit  Expense  for  $100.00 ;  rule  35. 

Credit  Bills  Receivable  for  $100.00;  rule  11. 
Dec.      31st— Debit  Bills  Payable  for  $100.00;  rule  24. 

Debit  Interest  for  $6.00 ;  rule  46. 

Credit  Discount  for  $5.00;  rule  45. 

Credit  Cash  for  $101.00;  rule  3. 
Dec.      31st— Debit  Frank  Adams  for  $10.00;  rule  15. 

Credit  Cash  for  $10.00;  rule  3. 
Dec.      31st— Debit  Cash  for  $1.00;  rule  2. 

Debit  Expense  for  $1.00;  rule  35. 

Credit  Income  for  $2.00 ;  rule  49. 
Dec.      31st— Debit  Expense  for  $2.00 ;  rule  35. 

Credit  Cash  for  $1.00;  rule  3. 

Credit  Income  for  $1.00;  rule  49. 


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Explanation  of  Ledger 


The  double  vertical  line  in  tlie  center  of  the  page  separates  the  Debit  Side  of  an  account  from 
the  Credit  Side. 

The  Left  Hand  Side  is  the  Debit  Side'.    The   Right  Hand  Side  is  the  Credit  Side. 

The  Columns  on  the  Debit  Side  are  identical  to  the  Columns  on  the  Credit  Side. 

The  first  double  column  at  the  left  hand  side  is  the  Date  Column.  In  this  column  is  kept 
the  date  on  which  each  transaction  occurred. 

The  next  column  to  the  right  of  the  Date  Column  is  the  Explanatory  Column.  In  this  column 
is  kept  a  short  explanation  of  each  transaction. 

The  next  column  to  the  right  of  the  Explanatory  Column  is  the  Folio  Column  or  Journal 
Page  Column.  In  this  column  is  kept  the  number  of  the  page  on  which  a  record  of  each  trans- 
action is  found  in  the  Journal. 

The  next  column  to  the  right  of  the  Folio  Column  is  the  Amount  Column.  In  this  column 
is  kept  the  amount  of  each  Debit  and  Credit. 


How  to  Post  to  the  Ledger 


Amounts  are  Posted  from  the  Journal  to  the  Ledger  anj'  time  after  they  have  been  recorded 
in  the  Journal. 

Post  the  Amounts  to  the  Ledger  tliat  are  found  in  Sundry  Personal  Accounts  Column  in  the 
Journal. 

To  learn  how  to  Post  to  the  Ledger  the  student  should  notice  closely  the  form  used  in  tliis 
set  and  follow  the  instructions  and  explanations  given. 

First  turn  to  the  first  page  of  the  Journal.  Beginning  with  the  first  amount  that  is  found 
in  Sundry  Personal  Accounts  Column,  proceed  in  the  following  manner  to  make  entries  in  the 
Ledger: 

For  convenience,  we  have  used  the  following  abreviations,  L.  P.  C.  for  Ledger  Page  Column 
and  J.  P.  C.  for  Journal  Page  Column. 


Jan.  1st— Debit  Real  Estate  for  $12,000.00 
and  place  1  in  L.  P.  C.  and  1  in  J.  P.  C.  • 

Jan.  1st— Debit  Bills  Receivable  for  $80.00 
and  place  1  in  L.  P.  C.  and  1  in  J.  P.  C. 

Jan.  1st— Debit  Ralph  Taylor  for  $100.00  and 
place  1  in  L.  P.  C.  and  1  in  J.  P.  C. 

Jan.  1st— Debit  Andrew  Hamlin  for  $10.00 
and  place  2  in  L.  P.  C.  and  1  in  J.  P.  C. 

Jan.  1st — Debit  Equipment  for  $3392.00  and 
place  2  in  L.  P.  C.  and  1  in  ].  P.  C. 

Jan.  1st— Credit  Proprietor  for  $16,582.00 
and  ])lace  2  in  L.  P.  C.  and  1  in  J.  P.  C. 

Jan.  1st — Debit  Proprietor  for  $150.00  and 
place  2  in  L.  P.  C.  and  1  in  J.  P.  C. 

Jan.  1st — Credit  Frank  Adams  for  $50.00  and 
place  3  in  L.  P.  C.  and  1  in  J.  P.  C. 

Jan.  1st— Credit  Bills  payable  for  $100.00  and 
place  3  in   L.   P.   C.   and   1   in  J.   P.  C. 

Jan.  1st— Debit  Danville  Bank  for  $600.00 
and  place  4  in  L.  P.  C.  and  1  in  J.  P.  C. 

Jan.  9th — Debit  John  Madison  for  $1.00  and 
place  3  in  L.  P.  C.  and  1  in  J.  P.  C. 

Jan.  11th— Credit  Shelby  Clay  Co.  for  $40.00 
and  place  4  in  L.  P.  C.  and  1  in  J.  P.  C. 

Jan.  13th— Debit  Shelby  Clay  Co.  for  $5.00 
and  place  4  in  L.  P.  C.  and  2  in  J.  P.  C. 

Jan.  13th — Credit  Frank  Adams  for  $5.00  and 
place  3  in  L.  P.  .C.  and  2  in  J.  P.  C. 

Jan.  15th— Credit  Bills  Rece'ivable  for  $80.00 
and  place  1  in  L.  P.  C.  and  2  in  J.  P.  C. 

Jan.  17th — l^ebit  Luke  Harrison  for  $5.00 
and  place  5  in  L.  P.  C.  and  2  in  J.  P.  C. 

Jan.  17th— Credit  Danville  Bank  for  $5.00 
and  place  4  in  L.  P.  C.  and  2  in  J.  P.  C. 

Jan.  19th— Debit  Fence  Account  for  $410.00 
and  place  6  in  L.  P.  C.  and  2  inj.  P.  C. 

Jan.  19th— Credit  Ohio  Fence  Co.  for  $410.00 
and  place  6  in  L.  P.  C.  and  2  in  J.  P.  C. 

Jan.  21st— Debit  Danville  Bank  for  $80.00 
and  place  4  in  L.  P.  C.  and  2  in  J.  P.  C. 


Jan.  25th— Debit  Fence  Account  for  $12.00 
and  place  6  in  L.  P.  C.  and  3  in  J.  P.  C. 

Jan.  27th— Debit  Fence  Account  for  $4.80 
and  place  6  in  L.  P.  C.  and  3  in  I.  P.  C. 

Jan.  27— Credit  Fence  Account  for  $4.80  and 
place  6  in  L.  P.  C.  and  3  in  J.  P.  C. 

Feb.  1st— Credit  Ralph  Taylor  for  $100.00 
and  place  1  in  L.  P.  C.  and  3  in  J.  P.  C. 

Feb.  3rd— Debit  Danville  Bank  for  $116.00 
and  place  4  in  L.  P.  C.  and  3  in  J.  P.  C. 

Feb.  5th— Debit  M.  E.  Church  for  $3.00  and 
place  5  in  L.  P.  C.  and  3  in  I.  P.  C. 

Feb.  5th— Credit  Danville  Bank  for  $3.00  and 
place  4  in  L.  P.  C.  and  3  in  J.  P.  C. 

Feb.  7th— Debit  Ohio  Fence  Co.  for  $410.00 
and  place  6  in  L.  P.  C.  and  3  in  J.  P.  C. 

Feb.  7th— Credit  Danville  P.ank  for  $401.80 
and  place  4  in  L.  P.  C.  and  3  in  J.  P.  C. 

Feb.  7th— Credit  Discount  for  $8.20  and 
place   5   in  L.   P.   C.   and  3  in  J.   P.   C. 

Feb.  12th— Credit  Bills  Payable  for  $400.00 
and  place  3  in  L.  P.  C.  and  4  in  I.  P.  C. 

Feb.  15th— Debit  Jacob  Jackson  for  $80.00 
and  place  7  in  L.  P.  C.  and  4  in  J.  P..  C. 

Feb.  22nd— Credit  Danville  Bank  for  $20.00 
and  place  4  in  L.  P.  C.  and  4  in  ].  P.  C. 

Feb.  25th— Debit  Joseph  Garfield  for  $86.00 
and  place  7  in  L.  P.  C.  and  4  in  I.  P.  C. 

Feb.  25th— Credit  Fence  Account  for  $86.00 
and  place  6  in  L.  P.  C.  and  4  in  I.  P.  C. 

March  1st— Debit  Danville  Bank  for  $50.00 
and  place  4  in  L.  P.  C.  and  4  in  J.  P.  C. 

]\Iarch  1st — Credit  Joseph  Garfield  for 
$50.00  and  place  7  in  L.  P.  C.  and  4  in  [.  P.  C. 

:\Iarch  12th— Credit  Jacob  Jackson  for  $80.00 
and  place  7  in  L.  P.  C.  and  4  in  J.  P.  C. 

April  3rd— Credit  Danville  Bank  for  $15.00 
and  place  4  in  L.  P.  C.  and  5  in   J.  P.  C. 

April  9th— Credit  Fence  .Vccouiit  for  $38.00 
and  place  6  in  L.   P.  C.  and  6  in  J.  P.  C. 

Page  Thirty-five 


April  17th — Credit  Fence  Account  for 
131.50  and  place  6  in  L.  P.  C.  and  6  in  J.  P.  C. 

April  21st— Debit  Danville  Bank  for  $203.50 
and  place  4  in  L.  P.  C.  and  6  in  J.  P.  C. 

May  1st— Credit  Danville  Bank  for  $500.00 
and  place  4  in  L.  P.  C.  and  6  in  J.  P.  C. 

May  2nd— Debit  Frank  Adams  for  $30.00 
and  place  3  in  L.  P.  C.  and  6  in  J.  P.  C. 

May  2nd— Credit  Danville  Bank  for  $30.00 
and  place  4  in  L.  P.  C.  and  6  in  J.  P.  C. 

May  9th — Debit  Fence  Account  for  $21.50 
and  place  6  in  L.  P.  C.  and  7  in  J.  P.  C. 

May  9th— Credit  Joseph  Garfield  for  $21.50 
and  place  7  in  L.  P.  C.  and  7  in  J.  P.  C. 

May  12th — Credit  Andrew  Hamlin  for 
$10.00  and  place  2  in  L.  P.  C.  and  7  in  J.  P.  C. 

May  15th— Credit  Fence  Account  for  $43.00 
and  place  6  in  L.  P.  C.  and  7  in  J.  P.  C. 

May  15th — Debit  Fence  Account  for  $2.00 
and  place  6  in  L.  P.  C.  and  7  in  J.  P.  C. 

May  17th— Credit  Jacob  Jackson  for  $30.00 
and  place  7  in  L.  P.  C.  and  7  in  J.  P.  C. 

May  25th— Debit  Danville  Bank  for  $553.00 
and  place  4  in  L.  P.  C.  and  7  in  J.  P.  C. 

June  1st— Credit  Gilbert  Polk  for  $8.00  and 
place  7  in  L.  P.  C.  and  7  in  J.  P.  C. 

June  3rd— Credit  Danville  Bank  for  $50.00 
and  place  4  in  L.  P.  C.  and  8  in  ].  P.  C. 

June  7th— Debit  T.  D.  Anderson  for  $100.00 
and  place  8  in  L.  P.  C.  and  8  in  J.  P.  C. 

June  12th— Debit  New  York  Milling  Co.  for 
$100.00  and  place  8  in  L.  P.  C.  and  8  in  J.  P.  C. 

June  12th— Credit  New  York  Milling  Co. 
for  $25.00  and  place  8  in  L.  P.  C.  and  8  in  J. 
P.  C. 

June  16th— Debit  Bills  Receivable  for  $25.00 
and  place  1  in  L.  P.  C.  and  8  in  J.  P.  C. 

June  25th— Debit  Andrew  Hamlin  for  $10.00 
and  place  2  in  L.  P.  C.  and  8  in  J.  P.  C. 

June  25th— Credit  Danville  Bank  for  $10.00 
and  place  4  in  L.  P.  C.  and  8  in  J.  P.  C. 

July  6th— Debit  Jacob  Jackson  for  $30.00 
and  place  7  in  L.  P.  C.  and  9  in  J.  P.  C. 

July  10th— Credit  D.  E.  Baker  for  $2.00  and 
place  8  in  L.  P.  C.  and  9  in  J.  P.  C. 

July  20th— Credit  Andrew  Hamlin  for  $10.00 
and  place  2  in  L.  P.  C.  and  9  in  J.  P.  C. 

July  26th— Credit  Luke  Harrison  for  $4.00 
and  place  5  in  L.  P.  C.  and  9  in  J.  P.  C. 

Aug.  6th— Credit  Danville  Bank  for  $31.00 
and  place  4  in  L.  P.  C.  and  10  in  J.  P.  C. 

Aug.  8th — Credit  Galena  Oil  &  Gas  Co.  for 
$100.00  and  place  9  in  L.  P.  C.  and  10  in  J.  P.  C. 

Aug.  8th— Debit  Galena  Oil  &  Gas  Co.  for 
$10.00  and  place  9  in  L.  P.  C.  and  10  in  J.  P.  C. 

Aug.  15th— Debit  Fence  Account  for  $2.00 
and  place  6  in  L.  P.  C.  and  10  in  J.  P.  C. 

Aug.  15th— Credit  Joseph  Garfield  for  $14.50 
and  place  7  in  L.  P.  C.  and  10  in  J.  P.  C. 

Aug.  18th— Debit  Galena  Oil  &  Gas  Co.  for 
$50.00  and  place  9  in  L.  P.  C.  and  10  in  J.  P.  C. 

Aug.  20th— Debit  J.  C.  Buell  for  $19.00  and 
place  9  in  L.  P.  C.  and  10  in  J.  P.  C. 

Aug.  20th— Credit  Fence  Account  for  $19.00 
and  place  6  in  L.  P.  C.  and  10  in  J.  P.  C. 

Sept.  5th— Credit  Danville  Bank  for  $60.00 
and  place  4  in  L.  P.  C.  and  11  in  J.  P.  C. 


Sept.  27th— Debit  Danville  Bank  for  $240.00 
and  place  4  in  L.  P.  C.  and  11  in  J.  P.  C. 

Sept.  28th— Debit  Frank  Adams  for  $10.00 
and  place  3  in  L.  P.  C.  and  11  in  J.  P.  C. 

Sept.  30th— Debit  Danville  Bank  for  $300.00 
and  place  4  in  L.  P.  C.  and  11  in  J.  P.  C. 

Oct.  1st— Credit  Danville  Bank  for  $500.00 
and  place  4  in  L.  P.  C.  and  11  in  j.  P.  C. 

Oct.  4th— Debit  H.  O.  Franklin  for  $5.00  and 
place  9  in  L.  P.  C.  and  12  in  T-  P-  C. 

Oct.  10th— Debit  H.  O.  Franklin  for  $10.00 
and  place  9  in  L.  P.  C.  and  12  in  J.  P.  C. 

Oct.  12th— Debit  Bills  Payable  for  $400.00 
and  place  3  in  I,.  P.  C.  and  12  in  J.  P.  C. 

Oct.  12th— Credit  Danville  Bank  for  $300.00 
and  place  4  in  L.  P.  C.  and  12  in  J.  P.  C. 

Oct.  12th— Debit  Interest  Account  for  $16.00 
and  place  10  in  L.  P.  C.  and  12  in  J.  P.  C. 

Oct.  12th— Credit  David  Lincoln  for  $16.00 
and  place  10  in  L.  P.  C.  and  12  in  J.  P.  C. 

Oct.  21st— Debit  H.  O.  Franklin  for  $5.00 
and  place  9  in  L.  P.  C.  and  12  in  J.  P.  C. 

Oct.  31st— Credit  H.  O.  Franklin  for  $25.00 
and  place  9  in  L.  P.  C.  and  12  in  J.  P.  C. 

Oct.  31st— Debit  H.  O.  Franklin  for  $5.00 
and  place  9  in  L.  P.  C.  and  13  in  J.  P.  C. 

Nov.  15th — Credit  Fence  Account  for  $43.00 
and  place  6  in  L.  P.  C.  and  13  in  J-  P-  C. 

Nov.  20th— Credit  Bills  Payable"  for  $100.00 
and  place  3  in  L.  P.  C.  and  13  in  J.  P.  C. 

Nov.  25th — Debit  Bills  Receivable  for 
$100.00  and  place  1  in  L.  P.  C.  and  13  in  J.  P.  C. 

Nov.  25th — Credit  Discount  for  $5.00  and 
place  5  in  L.  P.  C.  and  13  in  J.  P.  C. 

Nov.  26th— Credit  J.  C.  Buell  for  $19.00  and 
place  9  in  L.  P.  C.  and  14  in  J.  P.  C. 

Nov.  29th — Debit  Loss  &  Gain  Account  for 
$4.50  and  place  10  in  L.  P.  C.  and  14  in  ].  P.  C. 

Nov.  29th — Credit  Fence  Account  for  $4.50 
and  place  6  in  L.  P.  C.  and  14  in  ].  P.  C. 

Nov.  30th— Debit  Discount  for  $8.33  and 
place  5  in  L.  P.  C.  and  14  in  J.  P.  C. 

Nov.  30th — Credit  Interest  for  $3.33  and 
place  10  in  L.  P.  C.  and  14  in  J.  P.  C. 

Dec.  1st— Credit  Danville  Bank  for  $10.00 
and  place  4  in  L.  P.  C.  and  14  in  J.  P.  C. 

Dec.  1st— Credit  Oliver  Arthur  for  $2.00  and 
place  10  in  L.  P.  C.  and  14  in  J.  P.  C. 

Dec.  5th— Credit  M.  E.  Church  for  $3.00  and 
place  5  in  L.  P.  C.  and  14  in  J.  P.  C. 

Dec.  10th— Debit  Loss  &  Gain  for  $75.00  and 
place  10  in  L.  P.  C.  and  14  in  J.  P.  C. 

Dec.  16th— Credit  Bills  Receivable  for  $25.00 
and  place  1  in  L.  P.  C.  and  15  in  J.  P.  C. 

Dec.  16th — Credit  Interest  Account  for  $1.25 
and  place  10  in  L.  P.  C.  and  15  in  J.  P.  C. 

Dec.  20th— Credit  Danville  Bank  for  $150.00 
and  place  4  in  L.  P.  C.  and  15  in  J.  P.  C. 

Dec.  28th  — Credit  Bills  Receivable  for 
$100.00  and  place  1  in  L.  P.  C.  and  15  in  J.  P.  C. 

Dec.  31st— Debit  Bills  Payable  for  $100.00 
and  place  3  in  L.  P.  C.  and  15  in  J.  P.  C. 

Dec.  31st — Debit  Interest  for  $6.00  and  place 
10  in  L.  P.  C.  and  15  in  J.  P.  C. 

Dec.  31st — Credit  Discount  for  $5.00  and 
place  5  in  L.  P.  C.  and  15  in  T.  P.  C. 

Dec.  ■31st— Debit  Frank  Adams  for  $10.00 
and  place  3  in  L.  P.  C.  and  15  in  J.  P.  C. 


Page  Thirty-six 


INDEX  TO  LEDGER 

Page 

Adams,   Frank  3 

Anderson,  T.   D 8 

Arthur,  Oliver  10 

Bills    Receivable    1 

Bills   Payable  3 

Baker,  D.  E 8 

Buell,  J.  C 9 

Danville   Bank  4 

Discount    5 

Equipment  2 

Eence  Account  6 

Franklin,  H.  0 9 

Garfield,  Joseph  7 

Galena  Oil  &  Gas  Co 9 

Hamlin,   Andrew  2 

Harrison,    Luke   5 

Interest  10 

Jackson,  Jacob  7 

Lincoln,    David    10 

Loss    &   Gain -■-...  11 

Madison,  John  3 

M.  E.  Church 5 

N.  Y.  Milling  Co 8 

Ohio  Fence  Co 6 

Proprietor    2 

Polk,  Gilbert  7 

Real  Estate  1 

Shelby   Clay   Co 4 

Taylor,    Ralph    1 


Page  Thirty-seven 


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Inventory,  January  1st,  1912 


Casli  on  liand  (this  includes  C.  of  D.  on  Danxille  Bank,  L.  Moss'  check,  currency) $     1427  7? 

150  acres  of  land  worth  $80.00  per  acre 12000  00 

Amount  in  Danville  Bank,  subject  to  check 56  70 

John   Madison   owes   me,   on  account 1  00 

Luke  Harrison  owes  me,  on  account 1  00 

T.  D.  Anderson  owes  me,  on  account 100  00 

New  York  Milling  Co.  owes  me,  on  account y^  00 

Fence  on  hand,  100  rod,  11-48  @  40c  per  rod $         40  00 

50  rod,  18-58  @  50c  per  rod 25  00 

30  rod,  16-48  @  45c  per  rod 13  50 

One  set  fence  stretchers 10  00 

Freight  on  fence,  on  hand 2  50 

$       91  00 


125C  bushels  corn  @  40c  per  bushel $  500  00 

500  shocks  fodder  @  12c  per  shock 60  00 

40  tons  hay  @  $15.00  per  ton 600  00 

300  bushels  wheat  @  80c  per  bushel 240  00 

200  bushels  oats  @  50c  per  bushel 100  00 

100  bushels  potatoes  @  80c  per  bushel 80  00 

6  horses  @  $150.00  each 900  00 

One  share  in  Percheron  Horse  Co 200  00 

Two  shares  of  Galena  Oil  (a)  Gas  Co.  stock  @  $50.00  per  share 100  00 

15  cattle  (a),  $30.00  each 450  00 

40  hogs  @  $15.00  each 600  00 

50  sheep  @  $3.00  per  head 150  00 

200  chickens  @  25c  each 50  00 

Farm  implements 200  00 


Total  equipment 


Proprietor's  property  on  hand  Jan.    1st.   1912. 


$  4230  00 
$17982  45 


I  owe  Frank  Adams,  on  account $  5  00  , 

I  owe  Shelby  Clay  Co.,  on  account 35  00 

I  owe  Gilbert  Polk,  on  account 8  00 

I  owe  D.  F.  Baker,  on  account 2  00 

I  owe  Galena  Oil  &  Gas  Co.,  on  account 40  00 

I  owe  David  Lincoln,  on  account 16  00 

I  owe  Oliver  Arthur,  on  account 2  00 

My  note,  outstanding  (unpaid)  favor  John  Durlin 100  00 


Proprietor's  debts  Jan.  1st,  1912 $       208  00 


Closing  the  Ledger 


In  Double  Entry  bookkeeping  the  books  will 
balance  if  the  work  is  correct.  In  other  words 
the  sum  of  all  Debits  will  equal  the  sum  of  all 
Credits. 

.Always  take  a  Trial  Balance  oefore  closing 
the  Ledger. 

Never  Close  the  Ledger  until   it  Balances. 

How  to  take  a  Trial  Balance:  Draw  a  ver- 
tical line  across  a  sheet  of  paper.  Place  all 
of  the  Debits  you  have  made  in  tiie  Ledger  oi. 
the  Left  Hand  side  of  the  line.  Place  all  of 
the  Credits  you  have  made  in  the  Ledger  tni 
the  Right  Hand  side  of  the  line.  Then  place 
the  total  amount  of  Expense  found  in  Expense 
Column  in  the  Journal  on  the  Left  Hand  side. 
I 'lace  the  Amount  of  Cash  on  hand  found  on 
the  Debit  side  of  Cash  Account  on  the  Left 
Hand  side  of  the  line.  Then  place  the  total 
amount  of  Income  found  in  Income  Column  on 

Page  Forty-eight 


the  Right  Hand  side  of  the  line.  Add  the 
amounts  on  each  side  of  the  line.  If  the  total 
amount  is  the  same  on  both  sides  the  work  is 
correct.  If  they  are  not  the  same  there  is  a 
mistake  in  the  entries. 

In  taking  a  trial  balance  do  not  use  any  of 
the  amounts  taken  from  an  inventory  except 
from  the  one  taken  at  the  time  the  books  were 
opened.  The  inventory  taken  at  the  time  the 
books  are  closed  must  not  be  used  in  taking 
a  trial  balance.  In  other  words  use  the 
amounts  that  have  been  Posted  from  the  Jour- 
nal to  the  Ledger,  total  expense,  total  income 
and  the  amount  of  cash  on  hand  when  the  trial 
balance  is  taken. 

Always  take  an  Inventory  of  all  Speculative 
Accounts  before  closing  the  Ledger. 

If  a  Speculative  Account  has  an  inventory, 
place  the  amount  of  that  inventory  on  the 
Credit  side  of  the  account,  before  closing  that 


account.      For   this   inventory,   consult   inven- 
tory taken  Jan.   1st,  1912. 

The  student  should  make  a  thorough  study 
of  the  Ruling  of  each  account  and  follow  the 
explanation  carefully. 

REAL  ESTATE 

The  first  account  in  this  Ledger  is  Real  Es- 
tate. It  is  a  Speculative  Account  and  has  an 
inventory  of  $12,000.00.  Place  that  amount 
on  the  Credit  side  of  the  account.  It  can  be 
seen  at  a  glance  that  this  account  balances, 
therefore  rule  it  by  drawing  a  double  line  which 
indicates  that  the  account  is  closed.  Then 
jjring  the  amount  of  the  inventory  down  under 
the  double  line  on  the  debit  side.  The  account 
is  then  open  for  the  following  year. 

BILLS  RECEIVABLE 

Draw  a  single  line  under  the  amounts  of  this 
account.  Add  the  amounts  on  both  sides  of 
the  account.  The  account  balances,  therefore 
draw  a  double  line  to  show  that  the  account 
is  closed. 

RALPH  TAYLOR 

It  can  be  seen  at  a  glance  that  this  account 
balances,  therefore  draw  a  double  line  to  show 
that  the  account  is  closed. 

ANDREW  HAMLIN 

Draw  a  single  line  under  the  amounts.  Add 
the  amounts.  This  account  balances,  there- 
fore draw  a  double  line  to  show  that  the  ac- 
count is  closed. 

EQUIPMENT 

This  is  a  Speculati\e  Account  and  has  an 
inventory  of  $4230.00.  Place  this  amount  on 
the  Credit  side,  draw  a  single  line,  luring  l)oth 
amounts  down  below  the  line,  place  the  smaller 
sum  under  the  larger,  draw  a  line,  subtract. 
The  result  is  a  Credit  balance  and  exhibits  a 
gain  of  $838.00.  Draw  a  double  line  and  bring 
the  amount  of  the  last  inventory  down  on  the 
Debit  side  below  the  double  line. 

PROPRIETOR 

Do  not  close  this  account  until  all  of  the 
others  have  been  closed. 

FRANK  ADAMS 

Draw  a  line  under  the  amounts,  add  both 
sides  of  the  account,  place  the  smaller  num- 
ber under  the  larger,  draw  a  line,  subtract,  the 
result  is  a  credit  balance  of  $5.00.  Bring  the 
amount  down  below  the  line.  This  is  the 
amount  the  Proprietor  owes  Frank  Adams, 
Jan.  1st,  1912. 

BILLS  PAYABLE 

Draw  a  line  under  the  amounts,  add  both 
sides  of  the  account,  place  the  smaller  sum 
under   the   larger,   draw   a   line   and   subtract. 


the  result  shows  a  Credit  balance  of  $100.00. 
This  is  the  amount  of  notes  the  Proprietor  has 
outstanding    (unpaid)    Jan.    1st,    1912. 

JOHN  MADISON 

This  account  has  only  one  entry.  It  is  a 
Debit.  No  ruling  is  necessary  in  a  case  like 
this. 

DANVILLE  BANK 

Draw  a  line  under  the  amounts,  add  both 
sides  of  the  account,  place  the  smaller  sum 
under  the  larger,  draw  a  line  and  subtract. 
The  result  shows  a  Debit  balance  of  $56.70. 
This  is  the  amount  the  Proprietor  has  in  the 
Danville  Bank  subject  to  check  Jan.  1st,  1912. 

SHELBY  CLAY  CO. 

Draw  a  line  under  the  amounts,  bring  the 
amounts  down  below  the  line,  place  the 
smaller  under  the  larger,  draw  a  line  and  sub- 
tract. The  result  shows  a  Credit  balance  of 
$35.00.  The  Proprietor  owes  that  amount  to 
the    Shelby    Clay    Co.   Jan.    1st,    1912. 

LUKE  HARRISON 

Draw  a  line  under  the  amounts,  bring  both 
amounts  down  below  the  line,  place  the 
smaller  amount  under  the  larger,  draw  a  line 
and  subtract.  The  result  shows  a  Debit  bal- 
ance of  $1.00.  Luke  Harrison  owes  the  Pro- 
prietor that  amount  Jan.   1st,   1912. 

M.  E.  CHURCH 

It  can  be  seen  at  a  glance  that  this  account 
balances,  therefore  draw  a  double  line  to  show 
that  the  account  is  closed. 

DISCOUNT 

Draw  a  line  under  the  amounts,  add  both 
sides  of  the  account,  place  the  smaller  sum 
under  the  larger,  draw  a  line  and  subtract. 
The  result  shows  a  Credit  balance  of  $9.87. 
This  is  a  gain  to  the  Proprietor.  Draw  a 
double  line  to  show  that  the  account  is 
closed.  All  accounts  exhibiting  a  Loss  or 
gain  are  closed  in  this  manner. 

FENCE  ACCOUNT 

This  is  a  Speculative  account  and  has  an 
inventory  of  $91.00,  according  to  the  inven- 
tory taken  Jan.  1st,  1912.  Credit  this  account 
with  that  amount,  draw  a  line  under  the 
amounts,  add  both  sides  of  the  account,  place 
the  smaller  sum  under  the  larger,  draw  a  line 
and  subtract.  The  result  shows  a  Credit  bal- 
ance of  $8.50.  This  is  a  gain  to  the  Proprietor. 
Draw  a  double  line  to  show  that  the  account 
is  closed  and  then  bring  down  the  amount  of 
the  inventory  on  the  Debit  side  of  the  account. 

OHIO  FENCE  CO. 

It  can  be  seen  at  a  glance  that  this  account 
balances,  therefore,  draw  a  double  line  to  show 
that   the   account  is   closed. 

Page  Forty-nine 


JACOB  JACKSON 

Draw  a  line  under  the  amounts,  add  l)oth 
sides  uf  tlie  account.  This  account  balances, 
therefore  draw  a  double  line  to  show  that  the 
account  is  closed. 

JOSEPH  GARFIELD 

Draw  a  line  under  the  amounts,  add  both 
sides  of  the  account.  The  account  balances, 
therefore  draw  a  double  line  to  show  that  the 
account  is  closed. 

GILBERT  POLK 

This  account  shows  a  Credit  I)alance  of 
$8.00.  The  Proprietor  owes  Gilbert  Polk  that 
amount  Jan.   1st,  1912.     No  ruling  necessary. 

T.  D.  ANDERSON 

This  account  shows  a  Debit  balance  oi 
$100.00.  T.  D.  Anderson  owes  the  Proprietor 
tliat  amount.     No  ruling  necessary. 

D.  E.  BAKER 

This  account  shows  a  Credit  balance  of 
$2.00.  The  Proprietor  owes  I).  K.  Baker  that 
amount. 

NEW  YORK  MILLING     CO. 

Draw  a  line  under  the  amounts,  bring  both 
amounts  down  below  the  line,  place  the  smaller 
amount  under  the  larger,  draw  a  line  and  sub- 
tract. The  result  shows  a  Debit  balance  of 
$75.00.  The  N.  Y.  Milling  Co.  owes  the  Pro- 
prietor that  amount  Jan.  1st,  1912. 

GALENA  OIL  &  GAS  CO. 

Draw  a  line  under  the  amounts,  add  both 
sides  of  the  account,  place  the  smaller  sum 
under  the  larger,  draw  a  line  and  sul)tract, 
the  result  shows  a  Credit  l)alance  of  $40.00 
The  Proprietor  owes  the  Galena  Oil  &  Gas 
Co.   that   amount  Jan.    1st,    1912. 

J.  C.  BUELL 

It  can  be  seen  at  a  glance  that  this  account 
balances,  therefore  draw  a  double  line  to  show 
that  the  account  is  closed. 

H.  O.  FRANKLIN 

Draw  a  line,  add  both  sides  of  the  account. 
The  account  balances,  therefore  draw  a  double 
line  to  show  that  the  account  is  closed. 

INTEREST 

Draw  a  line  under  the  amounts,  add  ijoth 
sides  of  the  account,  place  the  smaller  sum 
under  the  larger,  draw  a  line  and  subtract. 
The  result  shows  a  Debit  balance  of  $17.42. 
This  is  a  loss  to  the  Projirietor.  Draw  a 
double  line  to  show  that  the  account  is  closed. 
DAVID  LINCOLN 

This  account  shows  a  Credit  balance  of 
Page  Fifty 


$16.00.  The  Proprietor  owes  David  Dincoln 
that  amount  Jan.  1st,  1912.  No  ruling  neces- 
sary. 

OLIVER  ARTHUR 

This  account  shows  a  Credit  balance  of 
$2.00.  The  Proprietor  owes  Oliver  Arthur 
tliat  amount.     No  ruling  necessary. 

LOSS  &  GAIN 

This  account  is  one  into  which  all  other  ac- 
counts that  exhibit  a  Loss  or  Gain  are  closed. 
This  account  is  also  Debited  for  all  unexpected 
Losses  and  Credited  for  all  Unexpected  Gains. 
When  any  Speculative  account  exhibits  a 
Loss,  this  account  is  Debited  for  the  balance. 
When  a  speculative  account  exhibits  a  Gain, 
this  account  is  Credited  for  the  balance.  On 
Nov.  29th,  this  account  was  debited  for  $4.50 
and  on  Dec.  10th  it  was  debited  for  $75.00. 
In  both  of  these  cases  the  debits  were  made 
on  account  of  Unexpected  Losses.  Equip- 
ment account  exhibits  a  Gain  of  $838.00,  there- 
fore this  account  is  Credited  for  that  amount. 
Discount  account  exhibits  a  Gain  of  $9.87, 
therefore  this  account  is  Credited  for  that 
amount.  Fence  account  exhibits  a  Gain  of 
$8.50,  therefore  this  account  is  Credited  for 
that  amount.  Interest  Account  exhibits  a 
Loss  of  $17.42,  therefore  this  account  is 
Debited  for  that  amount.  This  account  is  now 
ready  to  Close,  draw  a  line  under  the  amounts, 
add  both  sides  of  the  account,  draw  a  double 
line  to  show  that  the  account  is  closed. 

This  account  does  not  balance.  In  a  pure- 
ly mercantile  business  Loss  and  Gain  account 
will  balance  and  will  show  the  net  loss  or  net 
gain.  In  keeping  Farm  Accounts  this  is  dif- 
ferent. It  does  not  show  the  Farmer's  net 
loss  or  net  gain  because  the  farmer  raises 
products  and  sells  them  during  the  year  and 
they  are  never  invoiced.  The  farmer's  Net 
Gain  or  Net  Loss  is  the  difference  between 
the  amount  of  the  Invoice  taken  when  the 
books  were  opened,  and  the  one  taken  when 
they  are  closed.  In  keeping  Farm  Accounts, 
Loss  and  Gain  Account  is  simply  an  account 
under  which  a  list  of  losses  and  gains  are  kept. 

PROPRIETOR'S  ACCOUNT 

This  account  was  debited  for  the  amount 
of  the  Proprietor's  debts,  and  credited  for  the 
amount  of  his  investment  Jan.  1st,  1911,  when 
the  books  were  opened.  It  was  debited  for 
the  value  of  the  Proprietor's  property,  and 
credited  for  the  amount  of  his  debts  when  the 
books  were  closed  Jan.  1st,  1912.  Draw  a 
line  under  the  amounts.  ."Kdd  both  sides  of 
the  account.  Place  the  smaller  number  under 
the  larger,  and  subtract.  The  difference  is 
$1342.00.  This  amount  is  the  Proprietor's  Net 
Gain. 

Draw  a  double  line  to  show  that  the  ac- 
count is  closed.  Then  place  the  amount  of 
the  proprietor's  debts  on  the  debit  side,  and 
the  amount  of  his  investment  on  the  credit 
side.  This  account  is  now  open  for  the  fol- 
lowing year. 


Explanation  of  Monthly  Sales  Sheet 


We  have  provided  a  Monthly  Sales  Sheet 
for  the  farmer  who  wishes  to  know  the  exact 
amount  he  receives  from  each  of  the  various 
kinds  of  products  sold  from  the  farm. 

By  keeping  a  Monthly  Sales  Sheet,  tlie 
farmer  has  a  record  of  the  total  amount  re- 
ceived for  each  kind  of  products  sold  during 
each  month,  and  the  total  amount  received  foi 
each  kind  of  products  during  the  year.  It 
also  shows  the  total  amount  of  sales  during 
each  month  for  all  products  sold,  and  the 
total  amount  of  sales  during  the  entire  year. 

HOW  TO  KEEP  A  MONTHLY 
SALES  SHEET 

At  the  expiration  of  each  month  consult 
The  Farm  Record  Book  or  Journal  to  ascer- 
tain the  amount  received  for  each  kind  of  pro- 
ducts during  that  month.  F'or  instance,  by 
referring  to  the  Journal  we  find  that  $16.00 
was  received  for  clover  seed  during  January 
Place  that  amount  in  January  Column  oppo- 
site the  word  "clover  seed",  which  is  written 
on  the  first  line.  If  you  had  sold  clover  seed 
several  times  during  January  all  of  the 
amounts  received  would  have  been  added  and 
the  total  amount  put  in  January  Column  op- 
posite   the    name   of   the   article    sold   "clover 


seed."  Proceed  in  like  manner  with  eacli  kind 
of  products  sold  during  the  month.  Proceed 
in  the  same  way  at  the  end  of  each  mcjntli 
during  the  year. 

Place  the  total  amount  received  f(;r  each 
kind  of  articles  in  the  "total  column"  at  the 
right  hand  side  of  the  page.  This  will  show 
the  total  amount  received  for  each  kind  of 
products  for  the  entire  year.  Add  tlie  amounts 
in  each  of  the  Monthly  Column  and  place 
the  amounts  at  the  bottom  of  the  page  in  their 
respective  columns,  that  will  show  tiie  total 
amount  of  sales  for  each  month. 

The  sum  of  the  amounts  at  the  l)ottom  (  f 
the  page  should  equal  the  sum  of  the  amounts 
in  Total  Column  at  the  right  hand  side  of  the 
page.  That  amount  is  the  grand  total  amount 
of  all  sales  made  during  the  year.  This  amount 
will  not  necessarily  be  identical  to  the  amount 
in  Income  Column  in  the  Journal,  for  in  that 
column  is  kept  the  entire  income,  except  in- 
terest, discount  and  profits  on  speculative  ac- 
counts, while  only  the  amount  of  sales  of  farm 
products  are  kept  in  the  Monthly  Sales  Sheet. 

To  ascertain  the  Farmer's  Net  Gain  consult 
Proprietor's  Account. 

This  same  form  can  be  used  for  keeping  an 
itemized  account  of  expenses. 


Page  Fifty-one 


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Partnership. 

It  is  difficult  to  lay  down  rules  which  will  ap- 
ply to  all  forms  of  partnership,  however  tht 
fundamental  principles  of  bookkeeping  are  to 
debit  persons  when  they  receive  values  on  ac- 
count and  credit  them  when  they  furnish  val- 
ues on  account.  Debit  each  partner  for  the 
amount  of  values  he  receives  from  tiie  busi- 
ness and  Credit  eacli  i)artner  for  the  amount  of 
values  he  puts  into  the  business. 

In  case  you  rent  a  farm  for  cash,  debit  the 
landlord  whenever  you  pay  him  cash  for  rent 
or  when  you  furnish  him  values  of  any  kind  to 
apply  on  rent.  If  you  pay  him  by  bank  check, 
credit  the  bank  on  which  you  issued  the  check. 
If  you  pay  him  by  note,  credit  Bills  Payable 
account.  If  you  pay  him  with  farm  products 
or  labor,  credit  Income  account.  Credit  the 
landlord  for  the  amount  of  the  rent  when  it  is 
due.  If  it  is  all  due  at  the  end  of  the  year, 
credit  him  at  that  time  for  the  whole  amount. 
If  it  is  to  be  paid  in  installments,  credit  him 
when  each  installment  is  due,  for  the  amount  of 
the  installment. 

In  case  the  landlord  and  tenant  own  the  live 
stock,  implements,  and  farm  products  together, 
credit  each  partner  with  the  amount  of  prop- 
erty he  puts  into  the  partnership  and  debit 
Equipment  Account  for  the  whole  amount. 
Debit  each  partner  with  the  amount  of  the 
partnership  property  he  receives. 

There  are  two  ways  of  renting  for  grain  rent. 
The  landlord  and  tenant  either  divide  the  pro- 
ducts or  sell  tlieni  and  divide  the  money.  If 
they  divide  the  products  before  selling  them, 
each  party  should  keep  a  memorandum  of  the 
quantity  that  each  person  receives.  If  the  pro- 
ducts are  sold  and  the  money  divided,  debit 
Cash  and  credit  Income  when  the  products  are 
sold.  Debit  each  party  for  the  amount  of  the 
money  he  receives  and  credit  Cash  for  the 
whole  amount. 


Miscellaneous  Suggestions. 

In  closing  ledger  accounts,  it  will  add  to  the 
appearance  of  the  work,  to  rule  with  red  ink. 

If  you  wish  to  keep  an  individual  stock 
record,  that  is,  if  you  want  an  account  which 
will  show  the  expense  and  income  of  a  certain 
cow,  for  instance ;  open  an  account  under  the 
name  or  number  of  the  cow  just  like  you  would 
any  personal  account.  Debit  the  account  for 
all  of  the  expense  she  makes  and  credit  the  ac- 
count for  all  the  income  she  produces. 

If  you  wish  to  know  the  rate  of  income  on 
your  investment,  invoice  your  property  and 
debts  when  the  books  are  opened  and  when 
closed.  See  Proprietor's  Account  in  ledger  for 
further  information. 

In  case  you  do  not  care  to  know  what  your 
investment  is  or  the  rate  of  loss  or  gain  oii  the 
net  investment,  it  is  not  necessary  to  take  an 
inventory.  Some  farmers  just  want  a  record 
of  their  sales,  income,  and  personal  accounts. 

To  find  the  rate  of  gain ;  divide  the  net  gain 


by  1%  of  the  net  investment.    The  rate  of  gain 
in    the    set    of    transactions    which    has    been 
worked  out,  is  8%-|-.     See  illustration  below : 
$16,582.00— investment. 
150.00— debts. 
16,432.00 — net  investment. 
1,342.00 — net  gain,  per  Proprietor's  Account 
in  ledger. 
1%  of  $16,432.00=$164.32. 

$1,342.00^164.32=8%-!-,  gain  on  net  invest- 
ment. 


Transactions   for   Practice. 

When  this  text  is  used  in  the  class  room, 
the  pupils  should  work  out  the  following  set 
of  transactions  after  they  thoroughly  under- 
stand how  to  make  the  entries  to  the  set  which 
the  author  has  used  to  teach  the  principles  of 
bookkeeping. 

The  dates  to  these  transactions  have  been 
omitted.  They  should  be  filled  in  l)y  the  stu- 
dent. 

On  opening  my  l>ooks  this  day,  my  inventory 
is  as  follows : 

Cash  on  hand $500.00 

Amount  in  First  National  Bank  sub- 
ject to  check : 500.00 

John  Jones  owes  me  on  account 100.00 

I  have  Bill  Fravel's  note,  payable  on 

demand,  without  interest 200.00 

My  equipment  is  worth 800.00 

I  owe  F.  D.  Searles  on  account 400.00 

I  have  a  note  outstanding,  payable  to 
C.  E.  Blink,  due  one  day  from  date 
without  interest  200.00 

Sold  Charles  Wilson  10  bushels  of  corn  (a 
$1.00  per  bushel,  for  cash. 

Paid  S.  J.  Mike,  for  groceries,  cash  $2.00. 

Sold  John  Edison  on  account,  2  bushels  of 
clover  seed  @  $5.00  per  bushel. 

Bought  of  Brown  Clay  Co.,  on  account,  100 
rods  of  4  inch  tile  @  25c  per  rod. 

John  Jones  paid  Brown  Clay  Co.  for  me  on 
account,  $20.00. 

Sold  40  bushels  of  wheat  to  Sam  Smoke,  @ 
$1.00  per  bushel,  for  his  check  on  Hood's  Bank. 

Deposited  Sam  Smoke's  check  for  $40.00  in 
First  National  Bank,  subject  to  check.  ' 

Bill  Fravel  paid  his  note  with  cash,  $200.00. 

Deposited  cash  in  First  National  Bank,  sub- 
ject to  check,  $100.00. 

Paid  $1.00  cash  to  Daily  News  for  subscrip- 
tion. 

Bought  of  Jacob  Bale,  100  rods  of  fence  @ 
40c  per  rod  to  be  used  on  my  farm  ;  gave  him 
my  check  on  First  National  Bank. 

Paid  Lida  Mills  cash  for  doing  housework, 
5  days  @  $1.00  per  day. 

Page  Fifty-three 


Paid  cash  for  10  gallons  of  Lime-Sulfur  so- 
lution @  20c  per  gallon. 

Gave  the  Bell  Telephone  Co.  my  check  on 
First  National  Bank  for  $3.00  to  pay  telephone 
rent  for  three  months. 

H.  M.  Kile  shod  my  horses,  on  account, 
$2.00. 

J.  C.  Smith  shore  100  sheep  for  me  @  10c. 
per  head ;  I  gave  him  a  calf  for  his  pay. 

T  put  $2.00  in  the  church  collection  to  apply 
on  janitor's  salary. 

Bought  100  sheep  of  John  Love  @  $3.00  per 
head ;  gave  him  my  note  due  in  one  year,  bear- 
interest  at  the  rate  of  6%  per  annum. 

Bought  20  hogs  of  Sam  Flea  @  $4.00  each ; 
gave  him  my  order  on  John  Jones  for  $80.00. 

I  lost  $20.00  cash,  out  of  my  pocket. 

I  found  $50.00  cash,  on  the  street. 

RESULT  OF  ABOVE  TRANSACTIONS 

On  closing  my  Ijooks  I  find  my  business  in 
the  following  condition : 

Cash  on  hand $    628.00 

Amount  in  First  National  Bank  sub- 
ject to  check 597.00 

I  own  Equipment  worth  (per  inven- 
tory)         1,500.00 

John  Edison  owes  me 10.00 

I  owe  F.  D.  Searles 400.00 

I  owe  H.  M.  Kile 2.00 

I  owe  Brown  Clay  Co 5.00 

I  have  notes  outstanding  amounting 

to  500.00 

John  Jones'  account  balances. 
Bills  Receivable  account  balances. 
Equipment  Account  shows  a  credit  balance 
of  $700.00. 

Loss  &  Gain  account  was  debited  for  $20.00, 
unexpected  loss.  It  was  credited  for  $50.00 
unexpected  gain,  it  was  also  credited  by  Equip- 
ment account  for  $700.00. 

Proprietor's  Net  Loss $328.00 

My  expense  was 472.00 

My  income   was 70.00 

Paid  for  labor 15.00 

The  teacher  may  give  the  pupils  more  trans- 
actions if  he  thinks  it  is  necessary. 


Page  Fifty-four 


Questions  for  Review. 


1.  What  is  bookkeeping? 

2.  What  is  single  entry  bookkeeping? 

3.  What  is  double  entry  bookkeeping? 

4.  What  is  a  bookkeeper? 

5.  Of  what  does  the  record  of  a  transac- 
tion consist? 

6.  What  is  keeping  farm  accounts? 

7.  What  is  a  farm  record  book? 

8.  What  is  a  journal? 

9.  What  is  a  ledger? 

10.  What  is  a  business  transaction? 

11.  What  is  an  account? 

12.  How     many     sides     has     an     account? 
Name  them. 

13.  How  do  you  debit  an  account? 

14.  How  do  you  credit  an  account? 

15.  What  is  cash? 

16.  When  should  Cash  account  be  debited  ? 
When  credited? 

17.  What  is  interest? 

18.  When  should  interest  account  be  delat- 
ed?    When  credited? 

19.  What  is  a  bank  account? 

20.  What  is  freight? 

21.  What  is  drayage? 

22.  What  is  discount? 

23.  What  is  a  note? 

24.  What  is  a  negotiable  note?     Non-nego- 
tiable note? 

25.  What  is  a  contract? 

26.  What  is  a  bank  deposit? 

27.  What  is  a  certificate  of  deposit? 

28.  What  is  a  time  certificate  of  deposit? 

29.  What  is  insurance? 

30.  What  is   fire   insurance?        Life   insur- 
ance? 

31.  What  is  a  contract? 

32.  What  do  we  mean  by  shares  of  stock? 

33.  What  is  a  dividend 

34.  What  is  an  inventory? 

35.  What  is  a  rebate? 

36.  What  is  a  draft? 

ZT .  How  many  persons  are  considered  in  a 
draft?     Name  them? 

38.  Who  is  the  drawer?     Drawee?     Payee? 

39.  Name  the  dififerent  kind  of  drafts. 

40.  What  is  a  sight  draft?     Time  draft? 

41.  What  is  an  order? 


42.  What  is  the  difiference  between  a  draft 
and  an  order? 

43.  What  is  a  post  office  money  order? 

44.  What  is  an  express  money  order? 

45.  What  do  you  understand  by  buying  on 
account?     Selling  on  account? 

46.  What  do  we  mean  by  Sundry  Personal 
accounts? 

47.  What  accounts  are  kept  in  Sundry  Per- 
sonal Accounts  column? 

48.  What  is  Expense  account? 

49.  What  is  Labor  account? 

50.  What  is  Income  account? 

51.  What  is  Cash  account? 

52.  What  is  a  Proprietor's  account? 

53.  When  is  Proprietor's  account  debited? 
When  credited? 

54.  What  is  a  Personal  account? 

55.  When  is  a   Personal   account  debited? 
When  credited? 

56.  What  is  Real  Estate  account? 

h7 .     When  is  a  Realestate  account  debited? 
When  credited? 

58.  What  is  a  Bank  account? 

59.  When    is    a     Bank    account    debited? 
When  credited? 

60.  What  is  an  Interest  account? 

61.  When     is     Interest     account     debited? 
When  credited? 

62.  What  is  Discount  account? 

63.  When    is    Discount    account    debited? 
When  credited? 

64.  What  is  Loss  &  Gain  account? 

65.  When  is  Loss  &  Gain  account  debited? 
When  credited? 

66.  What  is  Bills  Receivable  account? 

67.  When  is  Bills  Receivable  account  deb- 
ited?    When  credited? 

68.  What  is  Bills  Payable  account? 

69.  When  is  Bills  Payable  account  debited? 
When  credited? 

70.  What  is  Equipment  account? 

71.  When  is   Equipment  account  debited? 
When  credited? 

72.  What  is  merchandise? 

73.  What  do  we  mean  by  closing  a  ledger? 

74.  What  is  a  trial  balance? 

75.  How  do  we  take  a  trial  balance? 

76.  Name  tlie  columns  in  this  journal. 

77 .  Name  the  columns  in  this  ledger. 

78.  What  is  a  monthly  sales  sheet? 


Page  Fifty-five 


SCHMITT   PRINTING    CO.,  COLUMBUS.  OHIO. 


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THIS  BOOK  IS  DTTE  ON  THE  LAST  DATE 
STAMPED  BELOW 

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WILL  BE  ASSESSED    FOR   FAILURE  TO   RETURN          f 
THIS    BOOK    ON    THE    DATE    DUE.    THE    PENALTY 
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OVERDUE.                                                                                                    ^ 

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Aim    t»   lQd7 

OCT   4  19^^ 

« 

LD  21-100m-12,'43  (8796s) 

vr  cr2C4 


/ 


^iliOy^ii 


A//^" 


UNIVERSITY  OF  CALIFORNIA  LIBRARY 


